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International Taxation and Multinational Activity
Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character, and location of their global operations, international corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. National governments that tax the profits of international firms face important challenges in designing tax policies to attract them. This collection examines the global ramifications of tax policies, offering up-to-date, theoretically innovative, and empirically sound perspectives on a problem of immense significance to future economic growth around the globe.
The Effects of Taxation on Multinational Corporations
The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterpris...
Brookings Papers on Economic Activity, 2000
Published twice year, BPEA offers authoritative, in-depth research on economic development for economists, government officials, and members of the financial and business communities. For nearly thirty years, BPEA has been an indispensable source for scholars and policymakers seeking objective analysis of major macroeconomic issues. Contents include: " Raising the Speed Limit: U.S. Economic Growth in the Information Age." Dale W. Jorgenson and Kevin J. Stiroh " Roots of the Recent Recoveries: Labor Reforms or Private Sector Forces?" Jean-Paul Fitoussi, David Jestaz, Edmund S. Phelps, and Gylfi Zoega " Near-Rational Wage and Price Setting and the Optimal Rates of Inflation and Unemployment." George A. Akerlof, William T. Dickens, and George L. Perry " The Stock Market and Investment in the New Economy: Some Tangible Facts and Intangible Fictions." Stephen R. Bond and Jason G. Cummins
Measuring Capital in the New Economy
As the accelerated technological advances of the past two decades continue to reshape the United States' economy, intangible assets and high-technology investments are taking larger roles. These developments have raised a number of concerns, such as: how do we measure intangible assets? Are we accurately appraising newer, high-technology capital? The answers to these questions have broad implications for the assessment of the economy's growth over the long term, for the pace of technological advancement in the economy, and for estimates of the nation's wealth. In Measuring Capital in the New Economy, Carol Corrado, John Haltiwanger, Daniel Sichel, and a host of distinguished collaborators of...
Tax Policy and the Economy
This series presents recent research on the effects of taxation on economic performance and analyses of the effects of potential tax reforms. The research results appear in a form that is accessible to tax practitioners and policymakers. Topics in this volume include an evaluation of Medicaid in the 1980s, medical savings accounts, comparative tax burdens under the existing income tax and a national retail sales tax, implications of a broad-based consumption tax, and mandated community-rated health insurance. Contributors David Bradford, Matthew Eichner, Daniel Feenberg, William Gentry, Jonathan Gruber, R. Glenn Hubbard, Mark McClellan, Andrew Mitrusi, James Poterba, David Wise
Brookings Papers on Economic Activity 2004
For almost thirty years, Brookings Papers on Economic Activity (BPEA) has provided academic and business economists, government officials, and members of the financial and business communities with timely research on current economic issues. Contents include: Investment, Fiscal Policy, and Capital Overhang by Austan Goolsbee (University of Chicago) and Mihir Desai (Harvard University) Monetary Policy Alternatives at the Zero Bound: An Empirical Assessment by Ben S. Bernanke and Vincent Reinhart (Federal Reserve) and Brian P. Sack (Macroeconomic Advisers, LLC) What Happened to the Great U.S. Job Machine? The Role of Trade and Electronic Offshoring Martin N. Baily (Institute for International Economics) and Robert Z. Lawrence (Harvard University) Budget Deficits, National Saving, and Interest Rates William Gale, Peter Orszag (Brookings Institution)
Animal Spirits
From acclaimed economists George Akerlof and Robert Shiller, the case for why government is needed to restore confidence in the economy The global financial crisis has made it painfully clear that powerful psychological forces are imperiling the wealth of nations today. From blind faith in ever-rising housing prices to plummeting confidence in capital markets, "animal spirits" are driving financial events worldwide. In this book, acclaimed economists George Akerlof and Robert Shiller challenge the economic wisdom that got us into this mess, and put forward a bold new vision that will transform economics and restore prosperity. Akerlof and Shiller reassert the necessity of an active governmen...
The Tax-adjusted Q Model with Intangible Assets
We propose a tax-adjusted q model with physical and intangible assets and estimate it with a self-collected comprehensive database of intangible assets. The presence of intangibles changes the accounting and economic measures of q. We show that when tax changes are temporary, the q model can be estimated by adjusting for the firm’s intangible stock and intangible intensity. We estimate our model using temporary investment tax incentive policies in the United States in the early 2000s. When the q-model accounts for intangible assets, the estimated investment elasticity to tax incentives is generally larger than otherwise. It is also larger for intangible-intensive firms, and increases with firm size.
The Diffusion of Military Power
The Diffusion of Military Power examines how the financial and organizational challenges of adopting new methods of fighting wars can influence the international balance of power. Michael Horowitz argues that a state or actor wishing to adopt a military innovation must possess both the financial resources to buy or build the technology and the internal organizational capacity to accommodate any necessary changes in recruiting, training, or operations. How countries react to new innovations--and to other actors that do or don't adopt them--has profound implications for the global order and the likelihood of war. Horowitz looks at some of the most important military innovations throughout hist...
International Bibliography of Economics
IBSS is the essential tool for librarians, university departments, research institutions and any public or private institution whose work requires access to up-to-date and comprehensive knowledge of the social sciences.
