| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w4783 |
| 来源ID | Working Paper 4783 |
| The Alternative Minimum Tax and the Behavior of Multinational Corporations | |
| Andrew B. Lyon; Gerald Silverstein | |
| 发表日期 | 1994-06-01 |
| 出版年 | 1994 |
| 语种 | 英语 |
| 摘要 | This paper examines the extent to which U.S.-based multinational corporations are affected by the alternative minimum tax. More than half of all foreign-source income received by corporations in 1990 was earned by corporations subject to the alternative minimum tax. The AMT rules potentially affect multinational corporations in a manner different from their effect on domestic corporations. The paper examines the differential incentives the AMT creates for locating investment either domestically or abroad and considers how the incentives for the repatriation of foreign-source income are affected by the AMT. Tax return data of U.S.-based multinationals are examined to see the extent to which these incentives may influence the repatriation of foreign-source income. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w4783 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/562186 |
| 推荐引用方式 GB/T 7714 | Andrew B. Lyon,Gerald Silverstein. The Alternative Minimum Tax and the Behavior of Multinational Corporations. 1994. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w4783.pdf（355KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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