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Lessons from Behavioral Responses to International Taxation
James R. Hines, Jr.
National Tax Journal
Vol. 52, No. 2 (June, 1999), pp. 305-322
Published by: National Tax Association
Stable URL: http://www.jstor.org/stable/41789395
Page Count: 18
You can always find the topics here!Topics: Taxes, Taxation, Foreign tax credits, Financial investments, Tax rates, Investment tax credits, Tax policy, Investors, Corporate affiliates, Business structures
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This paper considers the impact of international taxation on patterns of foreign direct investment and on the extent of international tax avoidance activity. Recent evidence indicates that taxation significantly influences the location of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and R&D performance. Reactions to worldwide tax rate differences, as well as to changes in international tax rules, provide important information concerning the extent to which taxpayers respond to incentives. The generally high degree of responsiveness in turn carries implications for the design of domestic as well as international tax policy.
National Tax Journal © 1999 National Tax Association