Multinational Companies : Outsourcing, Conduct, and Taxes.

Intro -- MULTINATIONAL COMPANIES:OUTSOURCING, CONDUCT,AND TAXES -- CONTENTS -- PREFACE -- DO U.S.MULTINATIONALS ENGAGE INSEQUENTIAL CHOICE? EVIDENCE FROM NEWMANUFACTURING OPERATIONS IN EUROPE* -- ABSTRACT -- 1. INTRODUCTION -- 2. NEW MANUFACTURING INVESTMENTSIN EUROPE BY U.S.MULTINATIONALS -- 3. EMPIRICAL MODELS -- 4. DATA -- 4.1. Agglomeration Variables -- 4.2. Market Size Variable -- 4.3. Labor Market Variables -- 4.4. Familiarity Variable -- 4.5. Tax Rate Variable -- 4.6. Infrastructure -- 5. RESULTS -- 5.1. National Choice Model -- 5.2. Regional Choice Model -- 5.3. Sequential Choice Model -- 6. CONCLUSION -- A DISCRETE CHOICE MODELS -- A.1. Compensatory Choice Models -- A.2. Noncompensatory Choice Models -- REFERENCES -- OUTSOURCING AND INSOURCING JOBS INTHE U.S. ECONOMY: EVIDENCE BASED ONFOREIGN INVESTMENT DATA* -- ABSTRACT -- OVERVIEW[1] -- U.S. AND FOREIGN MULTINATIONAL COMPANIES -- EMPLOYMENT -- EMPLOYMENT TRENDS -- EMPLOYMENT BY SECTOR AND AREA -- GROSS PRODUCT -- U.S.MULTINATIONAL COMPANIES -- FOREIGN-OWNED FIRMS -- CYCLICAL VS. STRUCTURAL CHANGES -- TRADE -- SALES -- Sales of Services -- RESEARCH AND DEVELOPMENT -- WHY FIRMS INVEST ABROAD -- Ownership-Specific Advantages -- Location Advantages -- Commercial Benefits -- CONCLUSIONS -- REFERENCES -- CODES OF CONDUCT FOR MULTINATIONALCORPORATIONS:AN OVERVIEW* -- ABSTRACT -- BACKGROUND -- EXTERNAL CODES OF CONDUCT -- CORPORATE AND INDUSTRY-SPECIFICCODES OF CONDUCT -- CONCERNS OF STAKEHOLDERS -- ISSUES FOR CONGRESS -- REFERENCES -- U.S.MULTINATIONAL CORPORATIONS:EFFECTIVE TAX RATES ARE CORRELATEDWITH WHERE INCOME IS REPORTED* -- WHAT GAO FOUND -- WHY GAO DID THIS STUDY -- RESULTS IN BRIEF -- BACKGROUND -- Effective Tax Rates -- The Nature of U.S. Multinational Corporations andHow the Federal Government Taxes Their Income -- Income Reporting on Financial Statements.

Information Available from Schedule M-3 -- EFFECTIVE RATES OF TAX ON THE INCOME OFLARGE U.S.CORPORATIONS VARY CONSIDERABLYBOTH IN THE UNITED STATES ANDACROSS FOREIGN LOCATIONS -- The Residual U.S. Average Effective Tax Rate on the Foreign Incomeof Large U.S. Corporations in 2004 Was Less Than 5 Percent -- Tax Credits Have a Relatively Small Effect onU.S. Average Effective Tax Rates -- Average Effective Tax Rates on the WorldwideIncome of U.S. Controlled Foreign CorporationsVary Widely by Principal Place of Business -- The Repatriated Foreign- Source Income of U.S. CorporateTaxpayers Is Composed of Various Types of Income -- Estimates from Other Studies of Effective Tax Rates onCorporations Based in Foreign Countries Are Consistentwith Our Estimates for Some Countries but Not for Others -- A GROWING SHARE OF U.S. BUSINESSES' ACTIVITYIS LOCATED ABROAD, AND THE SOURCINGOF INCOME APPEARS TO BE INFLUENCEDBY FOREIGN COUNTRY TAX RATES -- Most of the Activity of U.S. MNCs Remains Located in the UnitedStates, but the Share of Activity Located Abroad Has Increased -- The Extent to which Activity Is Located Abroad Varies by Industry -- Tax Rates Appear to Have Some Influenceover the International Location of Income -- AGENCY COMMENTS -- APPENDIX I: DETAILS OF THE METHODOLOGY FORESTIMATING EFFECTIVE TAX RATES -- Average Effective Tax Rates of Schedule M-3 Filers -- Average Effective Tax Rates for CFCs -- APPENDIX II:BEA DATA USED IN THIS REPORT -- APPENDIX III: ADDITIONAL DATA ON THE LOCATIONOF BUSINESS ACTIVITY -- APPENDIX IV: STUDIES OF EFFECTIVE TAX RATES INFOREIGN COUNTRIES THAT INCLUDE NON-U.S.BUSINESSES -- REFERENCES -- INDEX.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.