Where will they go if we go territorial? Dividend exemption and the location decisions of U.S. multinational corporations

National Tax Journal

Volumn 54, Issue 4, 2001, Pages 787-808

  Altshuler, Rosanne ^a   Grubert, Harry ^b  

^a Center for Children and Childhood Studies   (United States)

^b Office of Tax Analysis   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0039105945     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2001.4.07     Document Type: Article

References (19)

1. Altshuler, Rosanne, and Harry Grubert. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy." Journal of Public Economics, forthcoming.
2. Altshuler, Rosanne, Harry Grubert, and T. Scott Newlon. "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?" In International Taxation and Multinational Activity, edited by James Hines, Jr., 9-32. Chicago, IL: University of Chicago Press, 2001.
3. Desai, Mihir, C. Fritz Foley, and James R. Hines Jr. "Repatriation Taxes, Dividend Remittances, and Efficiency." National Tax Journal 54 No. 4 (December, 2001): 829-52.
4. Graetz, Michael J., and Paul W. Oosterhuis. "Structuring an Exemption System for Foreign Income of U.S. Corporations.""National Tax Journal 54 No. 4 (December, 2001): 771-86.
5. Grubert, Harry. "Taxes and the Division of Foreign Operating Income among Royalties, Interest, Dividends and Retained Earnings." Journal of Public Economics 68 No. 2 (May, 1998): 269-90.
6. Grubert, Harry. "Enacting Dividend Exemption and Tax Revenue." National Tax Journal 54 No. 4 (December, 2001): 811-28.
7. Grubert, Harry, and John Mutti. "Taxes, Tariffs and Transfer Pricing in Multinational Corporation Decision Making." Review of Economics and Statistics 33 No. 2 (May, 1991): 285-93.
8. Grubert, Harry, and John Mutti. "Do Taxes Influence where U.S. Corporations Invest?""National Tax Journal 53 No. 4 (December, 2000): 825-39.
9. Grubert, Harry, and John Mutti. Taxing International Business Income: Dividend Exemption versus the Current System. Washington, D.C.: American Enterprise Institute, 2001.
10. Grubert, Harry, William C. Randolph, and Donald J. Rousslang. "Country and Multinational Company Responses to the Tax Reform Act of 1986." National Tax Journal 49 No. 3 (September, 1996): 341-58.
11. Hartman, David. "Tax Policy and Foreign Direct Investment." Journal of Public Economics 26 No. 1 (February, 1985): 107-21.
12. Hines, James R., Jr. "Taxes, Technology Transfer, and the R&D Activity of Multinational Firms." In The Effects of Taxation on Multinational Corporations, edited by Martin Feldstein, James Hines, Jr., and R. Glenn Hubbard, 225-48. Chicago, IL: University of Chicago Press, 1995.
13. Hines, James R., Jr. "Altered States: Taxes and the Location of Foreign Direct Investment in America." American Economic Review 86 No. 5 (December, 1996): 1076-94.
14. Hines, James R., Jr. "Tax Policy and the Activities of Multinational Corporations." In Fiscal Policy: Lessons from Economic Research, edited by Alan J. Auerbach, 401-45. Cambridge, MA: MIT Press, 1997.
15. Hines, James R., Jr. "Lessons from Behavioral Responses to International Taxation." National Tax Journal 52 No. 2 (June, 1999): 305-22.
16. Hines, James R., Jr., and Eric Rice. "Fiscal Paradise: Foreign Tax Havens and American Business." Quarterly Journal of Economics 109 No. 1 (February, 1994): 149-82.
17. Slemrod, Joel. "Tax Effects on Foreign Direct Investment: Evidence from a Cross-Country Comparison." In Taxation in the Global Economy, edited by Assaf Razin and Joel Slemrod, 79-117. Chicago, IL: University of Chicago Press, 1990.
18. Weichenrieder, Alfons. "Anti Tax-avoidance Provisions and the Size of Foreign Direct Investment." International Tax and Public Finance 3 No. 1 (February, 1996): 67-81.
19. World Bank. World Development Report. Washington, D.C.: World Bank, 1987 and 1996.