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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References listed on IDEAS
- 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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- 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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