The six papers in this vohune represent state-of-the-art empirical
and conceptual research on various aspects of the taxation of
multinational corporations. They were commissioned for and
presented at a conference organized by Price Waterhouse LLP on
behalf of the International Tax Policy Forum, held in Washington,
DC in March, 1994. The ftrst four papers were originally published
in the May, 1995 issue of International Tax and Public Finance. The
Slemrod paper appeared in the Policy Watch Section of the November,
1995 issue of that journal. The foregoing papers were subject to
the normal refereeing procedures of the journal, and the summaries
that follow are drawn from there. The Leamer paper has not been
previously published. Altshuler and Mintz examine one aspect of the
1986 u. s. Tax Reform Act --the change in the rules for the
allocation of interest expense between domestic-(U. S. ) and
foreign-source income. In the absence of rules, a parent with
excess credits could reduce U. S. tax liability by allocating
interest expense toward itself; thus reducing its taxable domestic
income without any compensating increase in either the U. S. tax
due on foreign-source income or the foreign tax due (which is
independent of U. S. rules).
General
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