An analysis of the relative U.S. tax burden of U.S. corporations having substantial foreign ownership

National Tax Journal

Volumn 53, Issue 1, 2000, Pages 9-22

  Kinney, Michael ^a   Lawrence, Janice ^b  

^a TEXAS A AND M UNIVERSITY   (United States)

^b UNIVERSITY OF NEBRASKA LINCOLN   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0040440702     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2000.1.01     Document Type: Article

References (11)

1. Collins, Julie H., Deen Kemsley, and Douglas A. Shackelford. "Transfer Pricing and the Persistent Zero Taxable Income of Foreign-Controlled U.S. Corporations." The Journal of the American Taxation Association 19 Suppl. (1997): 68-83.
2. Goldberg, Fred. "Goldberg Provides Income Evidence for Pickle's Section 482 Hearing on Foreign-Controlled Companies' Taxes." Tax Notes International Doc. 90-4772 (July 10, 1990): 29-54.
3. Grubert Harry. "More on the Low Taxable Income of Foreign-Controlled Companies in the United States: Update of the 1991 Paper." U.S. Treasury Department Working Paper. Washington, D.C.: U.S. Treasury Department, 1996.
4. Grubert, Harry, and John Mutti. "Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making." The Review of Economics and Statistics 73 No. 2 (1991): 285-93.
5. Grubert, Harry, Timothy Goodspeed, and Deborah Swenson. "The Taxable Income of Foreign Controlled Companies in the U.S.: New Empirical Evidence." In Studies in International Taxation, edited by A. Giovannini, R. G. Hubbard, and J. Slemrod, 237-70. Chicago: The University of Chicago Press, 1993.
6. Harris, David, R. Morck, Joel Slemrod, and Bernard Yeung. "Income Shifting in U.S. Multinational Corporations." In Studies in International Taxation, edited by A. Giovannini, R.G. Hubbard, and J. Slemrod, 277-307. Chicago: The University of Chicago Press, 1993.
7. Hunt, Herbert, III. "The Separation of Corporate Ownership and Control: Theory, Evidence, and Implications." Journal of Accounting Literature 5 (1986): 85-124.
8. Scholes, Myron, and Mark Wolfson. Taxes and Business Strategy (A Planning Approach). Englewood Cliffs: Prentice-Hall, 1992.
9. Spooner, Gillian. "Effective Tax Rates from Financial Statements." National Tax Journal 39 No. 3 (September, 1986): 293-305.
10. Stickney, Clyde P., and Victor E. McGee. "Effective Corporate Tax Rates: The Effect of Size, Capital Intensity, Leverage, and Other Factors." Journal of Accounting and Public Policy (1982): 125-52.
11. Turro, John. "U.S. Congressional Committee Blasts Foreign Firms or Tax Dodging." Tax Notes International (August 1, 1990): 37-41.