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| Tekijä: | Desai, M. Hines, J., Jr. |
| Otsikko: | "Basket" cases: tax incentives and international joint venture participation by American multinational firms |
| Lehti: | Journal of Public Economics
1999 : MAR, VOL. 71:3, p. 379-402 |
| Asiasana: | JOINT BUSINESS VENTURES TAX CREDITS FOREIGN INVESTMENT |
| Kieli: | eng |
| Tiivistelmä: | This paper examines the impact of the U.S. Tax Reform Act of 1986 (TRA) on international joint ventures by American firms. The TRA mandates the use of separate "baskets" in calculating foreign tax credits on dividends received from each foreign corporation owned 50% or less by Americans. Since the effect of TRA on joint ventures varies with foreign tax rates, the country-level pattern of subsequent joint venture activity illustrates the sensitivity of organizational form to tax considerations. |
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