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Taxation and Economic Development among Pacific Asian Countries

By Richard A. Musgrave; Ching-Huei Chang et al. | Go to book overview
15.
According to Taiwan's current income tax law, the calculation of tax credits is unclear and indirect tax credits are, in effect, not allowed.

References

Alworth, J., The Finance, Investment and Taxation Decision of Multinationals, New York: Basil Blackwell, 1988.

Boskin, M. J., and Gale, W. G., "New Results in the Effects of Tax Policy on the International Location of Investment," in Feldstein, M. ed., The Effects of Taxation on Capital Accumulation, Chicago: University of Chicago Press, pp. 201-202, 1987.

Chen, T. C., et al., The Review on the Policy of Promoting Taiwan's Outward Investment, Taipei: Chung-Hwa Institute for Economic Research, 1987 (in Chinese).

Feldstein, M., and Hartman, D., "The Optimal Taxation of Foreign Source Investment Income," Quarterly Journal of Economics, Vol. 9 pp. 527-538, 1979.

Frisch, D., "Issues in the Taxation of Foreign Source Income," in Feldstein, M., ed., Behavioral Simulation Methods in Tax Policy Analysis, Chicago: University of Chicago Press, pp. 289-332, 1983.

Gersovitz, M., "The Effects of Domestic Taxes on Foreign Private Investment," in Newbery, D., and Stern, N., eds., The Theory of Taxation for Developing Countries, London: Oxford University Press, pp. 615-635, 1987.

Grubert, H., and Mutti, J., "Taxes, International Capital Flows and Trade: International Implications of the Reform Act of 1986," National Tax Journal, Vol. 40, pp. 315-329, 1987.

Hamada, K., "Strategic Aspects of Taxation of Foreign Investment," Quarterly Journal of Economics, Vol. 80, pp. 361-375, 1966.

Hartman, D. G., "Deferral of Taxes on Foreign Income," National Tax Journal, Vol. 30, pp. 457-463, 1977.

-----, "The Effects of Taxing Foreign Investment," Journal of Public Economics, Vol. 13, pp. 213-230, 1980.

-----, "Tax Policy and Foreign Direct Investment in the United States," National Tax Journal, Vol. 37, pp. 475-487, 1984.

-----, "Tax Policy and Foreign Direct Investment," Journal of Public Economics, Vol. 26, pp. 107-121, 1985.

Horst, T., "The Theory of the Multinational Firm: Optimal Behavior Under Different Tariff and Tax Rates," Journal of Political Economy, Vol. 77, pp. 1059- 1072, 1971.

-----, "American Taxation of Multinational Firms," American Economic Review, Vol. 67, pp. 376-389, 1977.

Irish, C. R., Tax Reform Issues in Developing Countries and Newly Industrialized Countries, Taipei: Public Finance Training Institute, Ministry of Finance, ROC, 1987.

Kopits, G. F., "Dividend Remittance Behavior Within the International Firm: A Cross-Country Analysis," Review of Economics and Statistics, Vol. 54, pp. 339-342, 1972.

Lewis, K., Taxation for Development, New York: Oxford University Press, 1984.

-223-

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