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Recursos bibliográficos en papel y digitales -
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» Resultado: 4 registros
| Registro 1 de 4 | |
| Autor: | Hines, James-R, Jr - |
| Título: | Dividends and Profits: Some Unsubtle Foreign Influences |
| Fuente: | Journal of Finance. v.51, n.2. American Finance Association |
| Páginas: | pp. 661-89 |
| Año: | June 1996 |
| Resumen: | American corporations earn a significant share of their profits from foreign sources, out of which they appear to pay dividends at rates that are three times higher than their payout rates from domestic profits. Why firms do so is unclear, although this behavior is consistent with the use of dividends to signal profitability. This payout behavior implies that a significant part of the U.S. tax revenue generated by the foreign profits of U.S. corporations arises through the taxation of dividends received by individuals and that the cost of capital may be higher for foreign than for domestic operations. |
| Solicitar por: | HEMEROTECA J + datos de Fuente |
| Registro 2 de 4 | |
| Autor: | Hines, James-R, Jr - |
| Título: | Altered States: Taxes and the Location of Foreign Direct Investment in America |
| Fuente: | American Economic Review. v.86, n.5. American Economic Association |
| Páginas: | pp. 1076-94 |
| Año: | Dec. 1996 |
| Resumen: | This paper compares the distribution between U.S. states of investment from countries that grant foreign tax credits with investment from all other countries. The ability to apply foreign tax credits against home-country tax liabilities reduces an investor’s incentive to avoid high-tax foreign locations. State corporate tax rate differences of 1 percent are associated with differences of 9-11 percent between the investment shares of foreign-tax-credit investors and the investment shares of all others, suggesting that state taxes significantly influence the pattern of foreign direct investment in the United States. |
| Solicitar por: | HEMEROTECA A + datos de Fuente |
| Registro 3 de 4 | |
| Autor: | Hines, James-R, Jr - Thaler, Richard-H - |
| Título: | The Flypaper Effect |
| Fuente: | Journal of Economic Perspectives. v.9, n.4. American Economic Association |
| Páginas: | pp. 217-26 |
| Año: | fall 1995 |
| Resumen: | What happens to a state’s spending when it receives an unconditional grant from the federal government? The standard theoretical analysis predicts that the increase in spending will be the same as that generated by an equivalent increase in local incomes--or roughly 5-10 percent for most states. In contrast, numerous empirical analyses have found that spending increases by much more, with some estimates near 100 percent. This result is known as the ’flypaper effect,’ since the money appears to ’stick where it hits.’ The authors review this evidence as well as other studies that find similar behavior in firms. |
| Solicitar por: | HEMEROTECA J + datos de Fuente |
| Registro 4 de 4 | |
| Autor: | Auerbach, Alan-J - Hines, James-R, Jr - |
| Título: | Investment Tax Incentives and Frequent Tax Reforms |
| Fuente: | American Economic Review. v.78, n.2. American Economic Association |
| Páginas: | pp. 211-16 |
| Año: | May 1988 |
| Solicitar por: | HEMEROTECA A + datos de Fuente |
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