The incidence of interest withholding taxes: Evidence from the LDC loan market
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- Allen B. Frankel, 1985. "Some implications of the President's tax proposals for U.S. banks with claims on developing countries," International Finance Discussion Papers 263, Board of Governors of the Federal Reserve System (U.S.).
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- Lawrence H. Goulder, 1990. "Implications of Introducing U.S. Withholding Taxes on Foreigners' Interest Income," NBER Chapters, in: Tax Policy and the Economy: Volume 4, pages 103-142 National Bureau of Economic Research, Inc.
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