International Taxation

Edited by James R. Hines Jr., Richard A. Musgrave Collegiate Professor of Economics, University of Michigan, Ann Arbor, US

'In the last two decades, increasing integration of the markets for goods, capital, and intellectual property has made the tax rules governing international transactions central features of the modern tax code. In response, the academic literature on international taxation has expanded rapidly. This volume brings together key contributions, classics as well as studies that define the current research frontier, in a collection that no serious student of tax policy should be without.'

• Contents:AcknowledgementsIntroductionJames R. Hines Jr.PART IFOREIGN DIRECT INVESTMENT1. David G. Hartman (1985), ‘Tax Policy and Foreign Direct Investment’2. James R. Hines, Jr. and Eric M. Rice (1994), ‘Fiscal Paradise: Foreign Tax Havens and American Business’3. James R. Hines, Jr. (1996), ‘Altered States: Taxes and the Location of Foreign Direct Investment in America’4. Rosanne Altshuler, Harry Grubert and T. Scott Newlon (2001), ‘Has U.S. Investment Abroad Become More Sensitive to Tax Rates?’5. James R. Hines Jr. (2001), ‘Tax Sparing and Direct Investment in Developing Countries’6. Michael P. Devereux and Rachel Griffith (2003), ‘Evaluating Tax Policy for Location Decisions’7. Mihir A. Desai, C. Fritz Foley and James R. Hines Jr. (2004), ‘Foreign Direct Investment in a World of Multiple Taxes’8. Alfons J. Weichenrieder (1996), ‘Anti-Tax-Avoidance Provisions and the Size of Foreign Direct Investment’PART IIINTERNATIONAL BORROWING 9. Harry Huizinga (1996), ‘The Incidence of Interest Withholding Taxes: Evidence from the LDC Loan Market’10. Leslie E. Papke (2000), ‘One-Way Treaty with the World: The U.S. Withholding Tax and the Netherlands Antilles’11. Mihir A. Desai, C. Fritz Foley and James R. Hines Jr. (2004), ‘A Multinational Perspective on Capital Structure Choice and Internal Capital Markets’PART IIITAX AVOIDANCE 12. Kimberly A. Clausing (2003), ‘Tax-Motivated Transfer Pricing and US Intrafirm Trade Prices’13. Mihir A. Desai and James R. Hines Jr. (2002), ‘Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions’14. Mihir A. Desai, C. Fritz Foley and James R. Hines Jr. (2001), ‘Repatriation Taxes and Dividend Distortions’15. Rosanne Altshuler and Harry Grubert (2003), ‘Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy’PART IVTAX COMPETITION 16. S. Bucovetsky (1991), ‘Asymmetric Tax Competition’17. Ravi Kanbur and Michael Keen (1993), ‘Jeux Sans Frontières: Tax Competition and Tax Coordination When Countries Differ in Size’18. Roger H. Gordon (1992), ‘Can Capital Income Taxes Survive in Open Economies?’19. Michael Keen (2001), ‘Preferential Regimes Can Make Tax Competition Less Harmful’20. John Douglas Wilson and David E. Wildasin (2004), ‘Capital Tax Competition: Bane or Boon?’PART VINTERNATIONAL TAX POLICY IMPLICATIONS 21. Thomas Horst (1980), ‘A Note on the Optimal Taxation of International Investment Income’22. Assaf Razin and Efraim Sadka (1991), ‘International Tax Competition and Gains from Tax Harmonization’23. Michael Keen and Hannu Piekkola (1997), ‘Simple Rules for the Optimal Taxation of International Capital Income’24. Joel Slemrod, Carl Hansen and Roger Proctor (1997), ‘The Seesaw Principle in International Tax Policy’25. Mihir A. Desai and James R. Hines Jr. (2003), ‘Evaluating International Tax Reform’26. Roger H. Gordon (1986), ‘Taxation of Investment and Savings in a World Economy’27. Wolfgang Eggert and Andreas Haufler (1999), ‘Capital Taxation and Production Efficiency in an Open Economy’28. Michael Keen and David Wildasin (2004), ‘Pareto-Efficient International Taxation’Name Index