内容

目次

The Taxation of Multinational Corporations.- United States Interest-Allocation Rules: Effects and Policy.- The Compliance Cost of Taxing Foreign-Source Income: Its Magnitude, Determinants, and Policy Implications.- Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States.- The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes.- What Do We Know About the Impact of Offshore Investment on the U.S. Economy?.- Free Trade Taxation and Protectionist Taxation.