The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications
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Volume (Year): 2 (1995)
Issue (Month): 1 (February)
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- Harry Grubert & John Mutti, 1995. "Taxing multinationals in a world with portfolio flows and R&D: Is capital export neutrality obsolete?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(3), pages 439-457, October.