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Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making
Three interrelated aspects of U.S. multinational corporation activity are analyzed here: the ability to shift profits from high-tax countries to low-tax countries; the impact of host country taxesExpand
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Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy
Several investment-repatriation strategies are added to the standard model of a parent and its affiliate in which the affiliate is located in a low-tax country and is limited to two alternatives:Expand
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Taxes and the division of foreign operating income among royalties, interest, dividends and retained earnings
Abstract How do taxes influence the way U.S. corporations divide foreign affiliate operating income among royalties, dividends, interest, and retained earnings? The paper goes beyond previous workExpand
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Has U.S. Investment Abroad Become More Sensitive to Tax Rates?
We use data from the U.S. Treasury corporate tax files for 1984 and 1992 to address two related questions concerning the investment decisions of U.S. multinational corporations. How sensitive areExpand
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FOREIGN TAXES AND THE GROWING SHARE OF U.S. MULTINATIONAL COMPANY INCOME ABROAD: PROFITS, NOT SALES, ARE BEING GLOBALIZED
The foreign share of the worldwide income of U.S. multinational corporations (MNCs) has risen sharply in recent years. Data from a panel of 754 large MNCs indicate that the MNforeign income shareExpand
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The Effect of Taxes on Investment and Income Shifting to Puerto Rico
The income of Puerto Rican affiliates of U.S. corporations is essentially untaxed by either Puerto Rico or the United States. This lowers the tax penalty on investment there, and also makes itExpand
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Empirical asymmetries in foreign direct investment and taxation
Abstract This paper assesses the sensitivity of the operations of multinational corporations (MNCs) to host country taxation. The empirical analysis is based on two different measures of MNC activityExpand
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Do Taxes Influence Where U.S. Corporations Invest?
This paper uses data aggregated from tax returns of more than 500 U. S. multinational corporations (MNCs) to identify the role of host country tax rates in determining the amount of capital investedExpand
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