haku: @author Grubert, H. / yhteensä: 3
viite: 3 / 3
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| Tekijä: | Grubert, H. Mutti, J. |
| Otsikko: | Taxes, tariffs and transfer pricing in multinational corporate decision making. |
| Lehti: | Review of Economics and Statistics
1991 : MAY, VOL. 73:2, p. 285-293 |
| Asiasana: | MULTINATIONAL COMPANIES COMPANY TAXATION TARIFFS TRANSFER PRICING FOREIGN INVESTMENT INTERNATIONAL TRADE |
| Kieli: | eng |
| Tiivistelmä: | Three aspects of USA multinational corporation (MNC) activity are analyzed: the ability to shift profits from high-t countries to low-tax countries; the impact of host country taxes and tariffs on the distribution of real capital; and the influence of these policies on international trade patterns. The observed pattern of reported profits in high and low-tax countries is consistent with income shifting behavior and that real investment responds to host country effective tax rates and tariffs. The U.S. appears both to import more from and export more to low-tax countries where MNC investment is greater, but this bilateral focus must be amplified to consider multilateral effects id trade benefits are to be projected. |
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