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The Significance of International Tax Rules for Sourcing Income: The Relationship between Income Taxes and Trade Taxes

In: Geography and Ownership as Bases for Economic Accounting

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  • John Mutti
  • Harry Grubert

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  • John Mutti & Harry Grubert, 1998. "The Significance of International Tax Rules for Sourcing Income: The Relationship between Income Taxes and Trade Taxes," NBER Chapters,in: Geography and Ownership as Bases for Economic Accounting, pages 259-284 National Bureau of Economic Research, Inc.
  • Handle: RePEc:nbr:nberch:6823
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    File URL: http://www.nber.org/chapters/c6823.pdf
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    References listed on IDEAS

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    1. James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
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    Cited by:

    1. John H. Mutti & Harry Grubert, 2007. "The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad," NBER Working Papers 13248, National Bureau of Economic Research, Inc.

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