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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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    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.
    2. Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.

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    JEL classification:

    • F1 - International Economics - - Trade

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