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Dynamic Effects of Foreign Tax Credits on Multinational Corporations

Author

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  • Altshuler, R.
  • Fulghieri, P.

Abstract

The U.S. tax code allows multinational corporations to credit tax payments made to foreign treasuries against domestic tax obligations, up to their U.S. tax liability on foreign source income. If foreign tax payments exceed the U.S. tax liability on foreign source income the corporation is said to be in "excess credits." We study how the incentives for investment abroad through foreign subsidiaries change as parent corporations transit into and out of "excess credits." We also examine how the presence of foreign tax credit carryforwards affects tax-related investment incentives.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Altshuler, R. & Fulghieri, P., 1992. "Dynamic Effects of Foreign Tax Credits on Multinational Corporations," Papers 92-11, Columbia - Graduate School of Business.
    • Handle: RePEc:fth:colubu:92-11
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    Cited by:

    1. Altshuler, Rosanne & Grubert, Harry, 2003. "Repatriation taxes, repatriation strategies and multinational financial policy," Journal of Public Economics, Elsevier, vol. 87(1), pages 73-107, January.

    More about this item

    Keywords

    tax policy ; enterprises ; income;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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