International Taxation and Multinational Activity
Introduction—James R. Hines Jr.
1. Has U.S. Government Investment Abroad Become More Sensitive to Tax Rates?
Rosanne Altshuler, Harry Grubert, and T. Scott Newlon
Comment: Jack M. Mintz
2. Tax Sparing and Direct Investment in Developing Countries
Comment: Timothy J. Goodspeed
3. Does Corruption Relieve Foreign Investors of the Burden of Taxation?
Comment: Bernard Yeung
4. Transaction Type and the Effects of Taxes on the Distribution of Foreign Direct Investment in the United States
Deborah L. Swenson
Comment: William C. Randolph
5. Tax Planning by Companies and Tax Competition by Governments: Is There Evidence of Changes in Behavior?
Comment: Joel Slemrod
6. Valuing Deferral: The Effect of Permanently Reinvested Foreign Earning on Stock Prices
Julie H. Collins, John R. M. Hand, and Douglas A. Shackelford
Comment: Kevin Hassett
7. The Impact of Transfer Pricing on Intrafirm Trade
Kimberly A. Clausing
Comment: Deen Kemsley
8. International Taxation and the Location of Inventive Activity
James R. Hines Jr. and Adam B. Jaffe
Comment: Austan Goolsbee
9. Taxation and the Sources of Growth: Estimates from U.S. Multinational Corporations
Jason G. Cummins
Comment: Samuel S. Kortum