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International Taxation
Scholarly research on taxation is increasingly preoccupied with its global implications. This volume collects the most important and influential recent research on international aspects of taxation. The book offers empirical estimates of the effects of taxation on foreign direct investment, international borrowing, and other forms of tax avoidance. It further focuses on classic studies of tax competition and the latest research on the characteristics of desirable tax policies in open economies. This authoritative collection of articles offers a comprehensive survey of international tax issues, one that is accessible to newcomers to the field but is also of considerable value to seasoned tax professionals.
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Contributors
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Scholarly research on taxation is increasingly preoccupied with its global implications. This volume collects the most important and influential recent research on international aspects of taxation. The book offers empirical estimates of the effects of taxation on foreign direct investment, international borrowing, and other forms of tax avoidance. It further focuses on classic studies of tax competition and the latest research on the characteristics of desirable tax policies in open economies. This authoritative collection of articles offers a comprehensive survey of international tax issues, one that is accessible to newcomers to the field but is also of considerable value to seasoned tax professionals.
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‘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.’
- 詹姆斯·M·波特巴（James M. Poterba），麻省理工学院，美国
- 詹姆斯·M·波特巴（James M. Poterba），麻省理工学院，美国
Contributors
28篇文章，可追溯到1980年至2004年
Contributors include: R. Altshuler, M. Desai, M. Devereux, F. Foley, R. Gordon, H. Huizinga, M. Keen, J. Slemrod, A. Weichenrieder, D. Wildasin
Contributors include: R. Altshuler, M. Desai, M. Devereux, F. Foley, R. Gordon, H. Huizinga, M. Keen, J. Slemrod, A. Weichenrieder, D. Wildasin
内容
内容：
Acknowledgements
Introduction James R. Hines Jr.
PART I FOREIGN DIRECT INVESTMENT
1. David G. Hartman (1985), ‘Tax Policy and Foreign Direct Investment’
2. James R. Hines，Jr。和Eric M. Rice（1994），“财政天堂：外国避税天堂和美国商业”
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），“反税避免条款和外国直接投资的规模”
PART II INTERNATIONAL 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。FritzFoley和James R. Hines Jr.（2004），“关于资本结构选择和内部资本市场的跨国观点”
PART III TAX AVOIDANCE
12. Kimberly A. Clausing (2003), ‘Tax-Motivated Transfer Pricing and US Intrafirm Trade Prices’
13. Mihir A. Desai和James R. Hines Jr.（2002），“期望和外籍：追踪公司反转的原因和后果”
14. Mihir A. Desai，C。FritzFoley和James R. Hines Jr.（2001），“遣返税和股息扭曲”
15. Rosanne Altshuler and Harry Grubert (2003), ‘Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy’
第四部分税收竞赛
16. S. Bucovetsky (1991), ‘Asymmetric Tax Competition’
17. Ravi Kanbur和Michael Keen（1993年），“ Jeux SansFrontières：国家规模不同时的税收竞争和税收协调”
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和David E. Wildasin（2004），“资本税竞争：Bane或Boon？”
第五部分国际税收政策的影响
21.托马斯·霍斯特（Thomas Horst）（1980），“关于国际投资收入最佳税收的注释”
22. Assaf Razin and Efraim Sadka (1991), ‘International Tax Competition and Gains from Tax Harmonization’
23. Michael Keen和Hannu Piekkola（1997），“国际资本收入最佳税收的简单规则”
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.罗杰·H·戈登（Roger H.
27. Wolfgang Eggert和Andreas Haufler（1999），“开放经济中的资本税和生产效率”
28. Michael Keen和David Wildasin（2004），“帕累托高效的国际税收”
Name Index
Acknowledgements
Introduction James R. Hines Jr.
PART I FOREIGN DIRECT INVESTMENT
1. David G. Hartman (1985), ‘Tax Policy and Foreign Direct Investment’
2. James R. Hines，Jr。和Eric M. Rice（1994），“财政天堂：外国避税天堂和美国商业”
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），“反税避免条款和外国直接投资的规模”
PART II INTERNATIONAL 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。FritzFoley和James R. Hines Jr.（2004），“关于资本结构选择和内部资本市场的跨国观点”
PART III TAX AVOIDANCE
12. Kimberly A. Clausing (2003), ‘Tax-Motivated Transfer Pricing and US Intrafirm Trade Prices’
13. Mihir A. Desai和James R. Hines Jr.（2002），“期望和外籍：追踪公司反转的原因和后果”
14. Mihir A. Desai，C。FritzFoley和James R. Hines Jr.（2001），“遣返税和股息扭曲”
15. Rosanne Altshuler and Harry Grubert (2003), ‘Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy’
第四部分税收竞赛
16. S. Bucovetsky (1991), ‘Asymmetric Tax Competition’
17. Ravi Kanbur和Michael Keen（1993年），“ Jeux SansFrontières：国家规模不同时的税收竞争和税收协调”
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和David E. Wildasin（2004），“资本税竞争：Bane或Boon？”
第五部分国际税收政策的影响
21.托马斯·霍斯特（Thomas Horst）（1980），“关于国际投资收入最佳税收的注释”
22. Assaf Razin and Efraim Sadka (1991), ‘International Tax Competition and Gains from Tax Harmonization’
23. Michael Keen和Hannu Piekkola（1997），“国际资本收入最佳税收的简单规则”
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.罗杰·H·戈登（Roger H.
27. Wolfgang Eggert和Andreas Haufler（1999），“开放经济中的资本税和生产效率”
28. Michael Keen和David Wildasin（2004），“帕累托高效的国际税收”
Name Index
