United States interest-allocation rules : effects and policy / Rosanne Altshuler and Jack M. Mintz -- The compliance cost of taxing foreign-source income : its magnitude, determinants, and policy implications / Marsha Blumenthal and Joel B. Slemrod -- Corporate domicile and average effective tax rates : the cases of Canada, Japan, the United Kingdom, and the United States / Julie H. Collins and Douglas A. Shackelford -- The impact of tax on foreign direct investment : empirical evidence and the implications for tax integration schemes / Michael P. Devereux and Harold Freeman -- What do we know about the impact of offshore investment on the U.S. economy? / Edward E. Leamer -- Free trade taxation and protectionist taxation / Joel B. Slemrod
Analysis
International business Taxation
Notes
"Parts of the book are reprinted from International tax and public finance, May 1995 and November 1995."
Papers presented at a conference held in Washington, DC in March 1994