The Case against Deferral: A Deferential Reconsideration
- 1 September 1999
- journal article
- research article
- Published by University of Chicago Press in National Tax Journal
- Vol. 52 (3) , 385-404
- https://doi.org/10.1086/ntj41789730
Abstract
The ability to defer home country taxation of foreign income is widely criticized as encouraging excessive foreign investment. This criticism is based on a model in which the function of deferral i...Keywords
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