Taxing multinationals in a world with portfolio flows and R&D: Is capital export neutrality obsolete?
- 1 January 1996
- journal article
- Published by Springer Nature in International Tax and Public Finance
- Vol. 2 (3) , 439-457
- https://doi.org/10.1007/bf00872776
Abstract
No abstract availableKeywords
This publication has 3 references indexed in Scilit:
- The Alternative Minimum Tax and the Behavior of Multinational CorporationsPublished by National Bureau of Economic Research ,1994
- NOTES: A Note on the Optimal Taxation of International Investment IncomeThe Quarterly Journal of Economics, 1980
- Complementarity and the Excess Burden of TaxationThe Review of Economic Studies, 1953