The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States
AbstractProvides an analysis of the effects of domestic taxes and rates of return on foreign direct investment in the U.S. The welfare effect of these tax impacts is moderate, because tax revenue derived from total foreign direct investment appears to be inelastic with respect to the tax rate applicable to foreigners.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 41 (1988)
Issue (Month): 1 (March Citation: 41 National Tax Journal 109-21 (March 1988))
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