International aspects of taxation.

• Position: Conferences

Nearly 40 economists attended an NBER conference on "The International Aspects of Taxation" in New York on September 27 and 28. The program, organized by NBER Research Associates Alberto Giovannini, Columbia University; Joel B. Slemrod, University of Michigan; and R. Glenn Hubbard, currently on leave at the U.S. Department of the Treasury, was:

Roy D. Hogg, Arthur Andersen and Company, and

Jack M. Mintz, Queen's University, "Canadian and

U.S. Tax Reform Impacts on the Financing of

Canadian Subsidies of U.S. Parents"

Discussant: Neil Bruce, University of Washington

James R. Hines, Jr., NBER and Princeton University,

"On the Sensitivity of R and D to Delicate Tax

Changes: The Behavior of U.S. Multinationals in

the 1980s"

Discussant: Bronwyn H. Hall, NBER and University

of California, Berkeley

Bruce C. Greenwald, Bell Communications Research,

and Joseph E. Stiglitz, NBER and Stanford

University, "Local Financing Alternatives and the

International Incidence of Corporate Income Taxes"

Discussant: Jonathan Eaton, NBER and Boston

University

Roger H. Gordon, NBER and University of Michigan,

and Joosung Jun, NBER and Yale University, "Taxes

and the Form of Ownership of Foreign Corporate

Equity"

Discussant: Alberto Giovannini

Alan J. Auerbach, NBER and University of

Pennsylvania, and Kevin A. Hassett, Columbia University,

"Taxation and Foreign Direct Investment in the

United States: A Reconsideration of the Evidence"

(NBER Working Paper No. 3895)

Discussant: James M. Poterba, NBER and MIT

Timothy J. Goodspeed, Florida International

University; Harry Grubert, U.S. Department of the

Treasury; and Deborah L. Swenson, Duke University,

"Explaining the Low Taxable Income of Foreign-Controlled

Companies in the United States"

Discussant: Jeffrey K. MacKie-Mason, NBER and

University of Michigan

David Harris and Bernard Yeung, University of

Michigan; Randall M [Phi] rck, University of Alberta; and

Joel B. Slemrod, "Income Shifting in U.S.

Multinational Corporations" (NBER Working Paper No.

3924)

Discussant: John H. Mutti, Grinnell College

Rosanne Altshuler, NBER and Columbia University,

and Scott Newlon, U.S. Department of the Treasury,

"The Effects of U.S. Tax Policy on the Income

Repatriation Patterns of U.S. Multinational

Corporations" (NBER Working Paper No. 3925)

Discussant: Daniel J. Frisch, Horst & Frisch

G. Peter Wilson, Harvard University, "The Role of

Taxes in Location and Sourcing Decisions"

Discussant: R. Glenn Hubbard

Hogg and Mintz find that...