International Taxation and Multinational Activity

This volume contains nine papers that were prepared as part of a research project on the impact of taxation on international capital flows, under- taken by the National Bureau of Economic Research. These papers pres- ent new quantitative findings concerning the effects of taxation on foreign direct investment, international tax avoidance, and international produc- tivity spillovers. This research was presented and discussed in a series of meetings that culminated in a conference held in Cambridge, Massachu- setts, on 14–15 November 1997....