{"id":27099,"date":"2017-01-09T13:45:37","date_gmt":"2017-01-09T13:45:37","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-legal\/lawandeconomics\/bibliographies\/6080-international-taxation.html"},"modified":"2017-01-09T13:45:37","modified_gmt":"2017-01-09T13:45:37","slug":"6080-international-taxation","status":"publish","type":"law_economics","link":"https:\/\/reference.findlaw.com\/lawandeconomics\/bibliographies\/6080-international-taxation.html","title":{"rendered":"Encyclopedia of Law &#038; Economics \u2013 6080 International Taxation"},"content":{"rendered":"<div>\n<ul class=\"links\">\n<li>Aaron, Henry J. (ed.) (1981), <em>The Value-Added Tax: Lessons from Europe <\/em>, Washington, Brookings Institution. <\/li>\n<li>ABA (1984), <em>Unitary Tax: International Taxation &#8212; Up for Grabs? [Program Material] <\/em>, Chicago: American Bar Association. <\/li>\n<li>Aliber, R. Z. and Click, R. W. (eds.) (1993), <em>Readings in International Business: A Decision Approach <\/em>, Cambridge, MIT Press. <\/li>\n<li>Allegra, F. M. (1994), &#8216;Section 482: Mapping the Contours of the Abuse of Discretion Standard of Judicial Review&#8217;, <b>13 <\/b> <em>Virginia Tax Review <\/em>, 423 ff. <\/li>\n<li>Altshuler, Rosanne and Cummins, J. (1997), <em>Tax Policy and the Dynamic Demand for Domestic and Foreign Capital by Multinational Corporations <\/em>, Unpublished paper. <\/li>\n<li>Altshuler, Rosanne and Fulghieri, Paolo (1994), &#8216;Dynamic Effects of Foreign Tax Credits on Multinational Corporations&#8217;, <em>National Tax Journal <\/em>, 349-361. <\/li>\n<li>Altshuler, Rosanne and Grubert, Harry (1996), <em>Balance Sheets, Multinational Financial Policy, and the Cost of Capital at Home and Abroad <\/em>, Unpublished paper. <\/li>\n<li>Altshuler, Rosanne and Mintz, Jack M. (1995), &#8216;U.S. Interest-Allocation Rules: Effects and Policy&#8217;, <b>2 <\/b> <em>International Tax and Public Finance <\/em>, 7-35. <\/li>\n<li>Altshuler, Rosanne, Newlon, T. Scott and (1993), &#8216;The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations&#8217;, in Giovannini, A., Hubbard, R.G., Slemrod, J. (eds.), <em>Studies in International Taxation <\/em>, Chicago: University of Chicago Press. <\/li>\n<li>Altshuler, Rosanne, Newlon, T. Scott and Randolph, W. C. (1995), &#8216;Do Repatriation Taxes Matter? Evidence From the Tax Returns of U.S. Multinationals&#8217;, in Feldstein, M., J.R.H., Jr., Hubbard, R.G. (eds.), <em>The Effects of Taxation on Multinational Corporations <\/em>, Chicago: University of Chicago Press. <\/li>\n<li>Alworth, J. S. (1987), &#8216;Taxation and the Cost of Capital: A Comparison of Six EC Countries&#8217;, in Cnossen, S. (ed.), <em>Tax Coordination In The European Community <\/em>, London: Kluwer Law And Taxation, 253-283. <\/li>\n<li>Alworth, J. S. (1988), <em>The Finance, Investment, and Taxation Decisions of Multinational Firms <\/em>, Oxford, Basil Blackwell. <\/li>\n<li>Ambardar, M. (1995), &#8216;Comment: The Taxation of Deferred Compensation Under I.R.C. 864(c)(6) and Income Tax Treaties: A Rose is Not Always Arose&#8217;, <b>19 <\/b> <em>Fordham International Law Journal <\/em>, 736 ff. <\/li>\n<li>Andel, N. (1987), &#8216;Determination of Company Profits&#8217;, in Cnossen, S. (ed.), <em>Tax Coordination In The European Community <\/em>, London: Kluwer Law And Taxation, 287-304. <\/li>\n<li>Auerbach, Alan J. (1983), &#8216;Taxes, Firm Financial Policy, and the Cost of Capital&#8217;, <b>21 <\/b> <em>Journal of Economic Literature <\/em>, 905-940. <\/li>\n<li>Auerbach, Alan J. and Hassett, K. (1993), &#8216;Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence&#8217;, in Giovannini, A., Hubbard, R.G., Slemrod, J. (eds.), <em>Studies in International Taxation <\/em>, Chicago: University of Chicago Press. <\/li>\n<li>Ault, Hugh (1992), &#8216;Colloquium on Corporate Integration: Corporate Integration, Tax Treaties and the Division of the International Tax Base: Principles and Practices&#8217;, <em>New York University Tax Law Review <\/em>. <\/li>\n<\/ul>\n<\/div>\n<div data-readmore=\"true\">\n<ul class=\"links\">\n<li>Ault, Hugh (1997), <em>Comparative Income Taxation: A Structural Analysis <\/em>, The Hague, Kluwer Law International. <\/li>\n<li>Ault, Hugh and Bradford, David F. (1990), &#8216;Taxing International Income: An Analysis of the U.S. System and its Economic Premises&#8217;, <em> <\/em> in Razin and Slemrod (eds.), <i>Taxation in the Global Economy <\/i>, Chicago: University of Chicago Press, 11-54. <\/li>\n<li>Avi-Yonah, R. S. (1995), &#8216;The Rise and Fall of Arm&#8217;s Length: A Study in the Evolution of U.S. International Taxation&#8217;, <b>15 <\/b> <em>Virginia Tax Review <\/em>, 89 ff. <\/li>\n<li>Avi-Yonah, R. S. (1996), &#8216;The Structure of International Taxation: A Proposal for Simplification&#8217;, <em>Texas Law Review <\/em>. <\/li>\n<li>Avramovich, M. (1995), &#8216;Development of the Democratic Institutions and The Rule of Law in the Former Soviet Union: Note: Intercompany Transfer Pricing Regulations Under Internal Revenue Code Section 482: The Noose Tightens on Multinational Corporations&#8217;, <b>28 <\/b> <em>John Marshall Law Review <\/em>, 915 ff. <\/li>\n<li>Azrieli, A. (1993), &#8216;Improving Arbitration Under The U.S.-Israel Free Trade Agreement: A Framework for a Middle-East Free Trade Zone&#8217;, <em>St. John&#8217;s Law Review <\/em>. <\/li>\n<li>Barone, S. L. and Zerrenner, K. (1995), &#8216;Note: Over the Edge: State Taxation of Multinational Corporations in the Wake of Barclays&#8217;, <b>10 <\/b> <em>St. John&#8217;s Journal of Legal Commentary <\/em>, 343 ff. <\/li>\n<li>Bartik, Timothy J. (1985), &#8216;Business Location Decisions in the United States: Estimates of the effects of Unionization, Taxes, and Other Characteristics of States&#8217;, <b>3 <\/b> <em>Journal of Business and Economic Statistics <\/em>, 14-22. <\/li>\n<li>Bernard, Jean Thomas and Weiner, Robert J. (1990), &#8216;Multinational Corporations, Transfer Prices, and Taxes: Evidence from the U.S. Petroleum Industry&#8217;, in Razin and Slemrod (eds.), <em>Taxation in the Global Economy <\/em>, Chicago: University of Chicago Press. <\/li>\n<li>Betten, Rijkele (1986), &#8216;OECD Report: Trends in International Taxation: Taxation Issues Relating to International Hiring out of Labor&#8217;, <b>40(7) <\/b> <em>Bulletin for International Fiscal Documentation <\/em>, 330-334. <\/li>\n<li>Bhattacharya, Sudipto (1979), &#8216;Imperfect Information, Dividend Policy, and the Bird in the Hand Fallacy&#8217;, <b>10 <\/b> <em>Bell Journal of Economics <\/em>, 259-270. <\/li>\n<li>Biehl, Dieter (1982), &#8216;Towards a General Theory of Taxing International Transactions A Taxonomy of International Taxation Principles&#8217;, <b>37(2) <\/b> <em>Public Finance <\/em>, 189-205. <\/li>\n<li>Bird, Richard M. (1987), &#8216;Corporate Personal Tax Integration&#8217;, in Cnossen, S. (ed.), <em>Tax Coordination In The European Community <\/em>, London: Kluwer Law And Taxation, 227-251. <\/li>\n<li>Bird, Richard M. (1994), &#8216;Colloquium on NAFTA and Tradition: Commentary: A View From the North&#8217;, <b>49 <\/b> <em>Tax Law Review <\/em>, 745 ff. <\/li>\n<li>Bird, Richard M. and Mintz, Jack M. (eds.) (1992), <em>Taxation to 2000 and Beyond <\/em>, Toronto, Canadian Tax Foundation. <\/li>\n<li>Blatt, W. S. (1986), &#8216;A Review of Decisions of the United States Court of Appeals for the Federal Circuit: Area Summary: The Federal Circuit&#8217;s 1985 Tax Cases: The Exercise of Equity&#8217;, <b>35 <\/b> <em>American University Law Review <\/em>, 1097 ff. <\/li>\n<li>Block, W. and Walker, M. (1984), &#8216;Taxation: International Evidence&#8217;, in Block, W. and Walker, M. (eds.), <em>Taxation: An International Perspective: Proceedings of An International Conference <\/em>, Vancouver: Fraser Institute, 3-19. <\/li>\n<li>Blum, C. (1986), &#8216;Rollover: An Alternative Treatment of Capital Gains&#8217;, <b>41 <\/b> <em>Tax Law Review <\/em>, 385 ff. <\/li>\n<li>Blum, C. (1988), &#8216;How the United States Should Tax Foreign Shareholders&#8217;, <b>7 <\/b> <em>Virginia Tax Review <\/em>. <\/li>\n<li>Blumenthal, Marsha and Slemrod, Joel B. (1995), &#8216;The Compliance Cost of Taxing Foreign-Source Income: Its Magnitude, Determinants, and Policy Implications&#8217;, <b>2 <\/b> <em>International Tax and Public Finance <\/em>, 37-53. <\/li>\n<li>Bond, Eric W. (1981), &#8216;Tax Holidays and Industry Behavior&#8217;, <b>63 <\/b> <em>Review of Economics and Statistics <\/em>, 88-95. <\/li>\n<li>Bond, Eric W. and Samuelson, Larry (1989), &#8216;Strategic Behaviour and the Rules for International Taxation of Capital&#8217;, <b>99(398) <\/b> <em>Economic Journal <\/em>, 1099-1111. <\/li>\n<li>Boskin, Michael J. and Gale, W. G. (1987), &#8216;New Results on the Effects of Tax Policy on the International Location of Investment&#8217;, in Feldstein, M. (ed.), <em>The Effects of Taxation on Capital Accumulation <\/em>, Chicago: University of Chicago Press. <\/li>\n<li>Bovenberg, L. (1994), &#8216;Destination- and Origin-Based Taxation Under International Capital Mobility&#8217;, <em>International Tax and Public Finance <\/em>. <\/li>\n<li>Bovenberg, L. and et al., &#8216;Tax Incentives and International Capital Flows: The Case of the United States and Japan&#8217;, in Razin and Slemrod (eds.), <em>Taxation in the Global Economy <\/em>, Chicago: University of Chicago Press, 283-330. <\/li>\n<li>Bradford, David F. (1981), &#8216;The Incidence and Allocation Effects of a Tax on Corporate Capital&#8217;, <b>15 <\/b> <em>Journal of Public Economics <\/em>, 1-22. <\/li>\n<li>Brean, D. J. S. (1992), &#8216;Here or There? The Source and Residence Principles of International Taxation&#8217;, in Bird, R.M. and Mintz, J.M. (eds.), <em>Taxation to 2000 and Beyond..Canadian Tax Paper, <\/em>, Toronto: Canadian Tax Foundation, 303-333. <\/li>\n<li>Brown, F. B. (1993), &#8216;Federal Income Taxation of U.S. Branches of Foreign Corporations: Separate Entity or Separate Rules?&#8217;, <em>New York University Tax Law Review <\/em>. <\/li>\n<li>Burgess, Robin and Stern, Nicholas (1993), &#8216;Taxation and Development&#8217;, <b>31 <\/b> <em>Journal of Economic Literature <\/em>, 762-830. <\/li>\n<li>Cameron, R. and Bovykin, V. I. E. (1992), &#8216;International Banking 1870-1914&#8217;, <b>26 <\/b> <em>George Washington Journal of International Law And Economics <\/em>, 221 ff. <\/li>\n<li>Campolongo, Alberto (1978), &#8216;Tassazione Internazionale Per Lo Sviluppo (International Taxation for Development (With English summary))&#8217;, <b>31(1-2) <\/b> <em>Economia Internazionale <\/em>, 3-17. <\/li>\n<li>Canzoneri, Matthew B. and Rogers (1990), &#8216;Is the European Community an Optimal Currency Area? Optimal Taxation Versus the Cost of Multiple Currencies&#8217;, <em>American Economic Review <\/em>, 419-433. <\/li>\n<li>Caves, Richard E. (1982), <em>Multinational Enterprise and Economic Analysis <\/em>, Cambridge, Cambridge University Press. <\/li>\n<li>Clark, R. G. (1993), &#8216;Comment: Transfer Pricing, Section 482, and International Tax Conflict: Getting Harmonized Income Allocation Measures From Multinational Cacophony&#8217;, <b>42 <\/b> <em>American University Law Review <\/em>, 1155 ff. <\/li>\n<li>Cnossen, Sijbren (1983), &#8216;Harmonization of Indirect Taxes in the EC&#8217;, <em>British Tax Review <\/em>. <\/li>\n<li>Cnossen, Sijbren (1987), &#8216;Tax Coordination in the European Community: Introduction&#8217;, in Cnossen, S. (ed.), <em>Tax Coordination In The European Community <\/em>, London: Kluwer Law And Taxation, 1-15. <\/li>\n<li>Cnossen, Sijbren (1987), &#8216;Tax Structure Developments&#8217;, in Cnossen, S. (ed.), <em>Tax Coordination In The European Community <\/em>, London: Kluwer Law And Taxation, 19-55. <\/li>\n<li>Cnossen, Sijbren and Shoup, Carl S. (1987), &#8216;Coordination of Value-Added Taxes&#8217;, in Cnossen, S. (ed.), <em>Tax Coordination In The European Community <\/em>, London: Kluwer Law And Taxation, 59-84. <\/li>\n<li>Collins, Julie H. and Shackelford, D. A. (1992), &#8216;Foreign Tax Credit Limitations and Preferred Stock Issuances&#8217;, <b>30(S) <\/b> <em>Journal of Accounting Research <\/em>, 103-124. <\/li>\n<li>Collins, Julie H. and Shackelford, D. A. (1995), &#8216;Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States&#8217;, <b>2 <\/b> <em>International Tax and Public Finance <\/em>, 55-83. <\/li>\n<li>Connolly, C. F. (1995), &#8216;Comment: The New Transfer Pricing and Penalty Regulations: Increased Burdens, and the Search for a Safe Harbor&#8217;, <b>16 <\/b> <em>University of Pennsylvania Journal of International Business Law <\/em>, 339 ff. <\/li>\n<li>Corrado, M. G. (1988), &#8216;Comment: The Supreme Court&#8217;s Impact on Swiss Banking Secrecy: Societe Nationale Industrielle Aerospatiale v. United States District Court&#8217;, <b>37 <\/b> <em>American University Law Review <\/em>, 827 ff. <\/li>\n<li>Coughlin, C. C., Terza, J. V. and Arromdee, V. (1991), &#8216;State Characteristics and the Location of Foreign Direct Investment Within the United States&#8217;, <b>68 <\/b> <em>Review of Economics and Statistics <\/em>, 675-683. <\/li>\n<li>Coven, G. E. (1993), &#8216;Corporate Tax Policy for the Twenty-First Century: Integration and Redeeming Social Value&#8217;, <b>50 <\/b> <em>Washington and Lee Law Review <\/em>, 495 ff. <\/li>\n<li>Cummins, J. and Hassett, K. (1997), <em>The Giant Sucking Sound:Structural Estimates of Factor Substitution from Firm-Level Panel Data on Multinational Corporations <\/em>, Unpublished paper. <\/li>\n<li>Cummins, J. and Hubbard, R. Glenn (1995), &#8216;The Tax Sensitivity of Foreign Direct Investment: Evidence From Firm-Level Panel Data&#8217;, in Feldstein, M., J.R.H., Jr., Hubbard, R.G. (eds.), <em>The Effects of Taxation on Multinational Corporations <\/em>, Chicago: University of Chicago Press. <\/li>\n<li>Cummins, J., Harris, T. S. and Hassett, K. (1995), &#8216;Accounting Standards Information Flow, and Firm Investment Behavior&#8217;, in Feldstein, M., J.R.H., Jr., Hubbard, R.G. (eds.), <em>The Effects of Taxation on Multinational Corporations <\/em>, Chicago: University of Chicago Press. <\/li>\n<li>Daly, Michael and Weiner, Joann (1993), &#8216;Corporate Tax Harmonization and Competition in Federal Countries: Some Lessons for the European Community?&#8217;, <b>441 <\/b> <em>National Tax Journal <\/em>, 461 ff. <\/li>\n<li>Davlin, J. A. (1994), &#8216;Note: The Uncertainty of Foreign Blocked Income: Trying to Reconcile the 1994 482 Regulations With Procter &amp; Gamble&#8217;, <b>5 <\/b> <em>Duke Journal of Comparative and International Law <\/em>, 117 ff. <\/li>\n<li>Denys, L. A. (1987), &#8216;The Proposed Belgian Tax Reform: Aspects of International Taxation&#8217;, <b>41(8-9) <\/b> <em>Bulletin for International Fiscal Documentation <\/em>, 383-390. <\/li>\n<li>Devereux, Michael and Freeman, Harold (1995), &#8216;The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications For Tax Integration Schemes&#8217;, <b>2 <\/b> <em>International Tax and Public Finance <\/em>, 85-106. <\/li>\n<li>Devereux, Michael and Pearson (1991), <em>Capital Export Neutrality, Capital Import Neutrality, and European Tax Harmonization: An Empirical Assessment <\/em>, Cambridge: National Bureau of Economic Research Summer Institute. <\/li>\n<li>Diamond, Peter and Mirrlees, J.A. (1971), &#8216;Optimal Taxation and Public Production I: Production Efficiency&#8217;, <b>61 <\/b> <em>American Economic Review <\/em>, 8-27. <\/li>\n<li>Dixit, A. (1985), <em>Tax Policy in Open Economies. Handbook, Vol. 1 <\/em>,. <\/li>\n<li>Doernberg, Richard L. (1985), &#8216;A Workable Flat Rate Consumption Tax. Iowa University&#8217;, <b>70 <\/b> <em>Iowa Law Review <\/em>, 425 ff. <\/li>\n<li>Douvier, Pierre Jean (1993), &#8216;Major Measures Concerning International Taxation: The Finance Act 1993 and Transfer of Assets Abroad&#8217;, <b>47(4) <\/b> <em>Bulletin for International Fiscal Documentation <\/em>, 214-219. <\/li>\n<li>Dutton, John (1982), &#8216;The Optimal Taxation of International Investment Income: A Comment&#8217;, <b>96 <\/b> <em>Quarterly Journal of Economics <\/em>, 373-380. <\/li>\n<li>Easson, Alex J. (1991), &#8216;A New International Tax Order Responding to the Challenge: International&#8217;, <b>45(10) <\/b> <em>Bulletin for International Fiscal Documentation <\/em>, 465-472. <\/li>\n<li>Easson, Alex J. and Jinyan, L. (1986), &#8216;Taxation of Foreign Business and Investment in the People&#8217;s Republic of China&#8217;, <b>7 <\/b> <em>Journal of International Law and Business <\/em>, 666 ff. <\/li>\n<li>Elitzur, R. Ramy and Mintz, Jack M., &#8216;Transfer Pricing Rules and Corporate Tax Competition&#8217;, <b>60 <\/b> <em>Journal of Public Economics <\/em>, 401-422. <\/li>\n<li>Fargeix, Andr\u008e and Perloff, Jeffrey M. (1989), &#8216;The Effects of Tariffs in Markets with Vertical Restraints&#8217;, <b>26 <\/b> <em>Journal of International Economics <\/em>, 99-117. <\/li>\n<li>Feldstein, Martin, <em>Leverage and the National Return on Outbound Foreign Direct Investment <\/em>, Cambridge: National Bureau of Economic Research, Working Paper, No. 4689. <\/li>\n<li>Feldstein, Martin, <em>Tax Policy and International Capital Flows <\/em>, Cambridge: National Bureau of Economic Research, Working Paper, No. 4851. <\/li>\n<li>Feldstein, Martin (1995), &#8216;The Effects of Outbound Foreign Direct Investment on the Domestic Capital Stock&#8217;, in Feldstein, M., J.R.H., Jr., Hubbard, R.G. (eds.), <em>The Effects of Taxation on Multinational Corporations <\/em>, Chicago: University of Chicago Press. <\/li>\n<li>Feldstein, Martin and Hartman, D. 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