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Issues in the Taxation of Foreign Source Income

In: Behavioral Simulation Methods in Tax Policy Analysis

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  • Daniel Frisch

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  • Daniel Frisch, 1983. "Issues in the Taxation of Foreign Source Income," NBER Chapters, in: Behavioral Simulation Methods in Tax Policy Analysis, pages 289-332, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberch:7712
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    References listed on IDEAS

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    1. Roger H. Gordon & Burton G. Malkiel, 1980. "Taxation and Corporation Finance," NBER Working Papers 0576, National Bureau of Economic Research, Inc.
    2. Feldstein, Martin & Green, Jerry, 1983. "Why Do Companies Pay Dividends?," American Economic Review, American Economic Association, vol. 73(1), pages 17-30, March.
    3. Thomas Horst, 1980. "A Note on the Optimal Taxation of International Investment Income," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 94(4), pages 793-798.
    4. Malecki, Edward J., 1978. "Aspects of Research and Development in American Industry: An Exploratory Study," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 8(2), pages 1-17.
    5. Stiglitz, Joseph E., 1973. "Taxation, corporate financial policy, and the cost of capital," Journal of Public Economics, Elsevier, vol. 2(1), pages 1-34, February.
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    Cited by:

    1. Douglas Shackelford & Joel Slemrod, 1998. "The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(1), pages 41-59, February.
    2. Roger H. Gordon, 1985. "Taxation of Investment and Savings in a World Economy: The Certainty Case," NBER Working Papers 1723, National Bureau of Economic Research, Inc.
    3. Kun-Young Yun, 1992. "Taxation of Income from Foreign Capital in Korea," NBER Chapters, in: The Political Economy of Tax Reform, pages 293-314, National Bureau of Economic Research, Inc.
    4. Wahl, Jenny Bourne, 1989. "Tax Treatment of Foreign Exchange Gains and Losses and the Tax Reform Act of 1986," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(1), pages 59-68, March.
    5. Wahl, Jenny Bourne, 1989. "Tax Treatment of Foreign Exchange Gains and Losses and the Tax Reform Act of 1986," National Tax Journal, National Tax Association, vol. 42(1), pages 59-68, March.

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