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| Author: | Billings, B. A. Bajor, L. Gourdji, A. |
| Title: | Competitive tax disadvantages faced by US multinationals: How to address them |
| Journal: | Columbia Journal of World Business
1990 : WINTER, VOL. 25:4, p. 28-39 |
| Index terms: | MULTINATIONAL COMPANIES USA COMPETITIVENESS TAX LAW CASH FLOW TECHNOLOGICAL INNOVATION |
| Language: | eng |
| Abstract: | Tax laws in the USA may put USA-owned foreign affiliates at a cash-flow disadvantage when compared to other industrialized nations such as Japan and West Germany. A number of tax provisions affecting foreign source income of USA multinationals owe their genesis to the Revenue Act of 1962. But the USA tax laws impose a tax burden on certain transactions that reduce the after-tax cash flow of USA multinationals relative to their foreign counterparts. This comparative disadvantage in taxing deeply effects export capacity and technical-technological development of USA multinationals. Such cash-flow differences will tend to even out over the long-run, real differences over short-run may act as an economic impediment out USA competitiveness. |
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