The effect of taxes on investment and income shifting to Puerto Rico

Review of Economics and Statistics

Volumn 80, Issue 3, 1998, Pages 365-373

  Grubert, Harry ^a   Slemrod, Joel ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0032386574     PISSN: 00346535     EISSN: None     Source Type: Journal    
DOI: 10.1162/003465398557609     Document Type: Article

References (13)

1. Boskin, Michael, and William G. Gale, "New Results on the Effects of Tax Policy on the International Location of Investment," in Martin Feldstein (ed.), The Effects of Taxation on Capital Accumulation (Chicago: University of Chicago Press, 1987).
2. Grubert, Harry, and John Mutti, "Taxes, Tariffs and Transfer Pricing in Multinational Corporation Decision Making," this REVIEW 33 (May 1991), 285-293.
3. Grubert, Harry, and Joel Slemrod, "The Effect of Taxes on Investment and Income Shifting to Puerto Rico," Working Paper 4869, National Bureau of Economic Research (Sept. 1994).
4. Harris, David, Randall Morck, Joel Slemrod, and Bernard Yeung, "Income Shifting in U.S. Multinational Corporations," in Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod (eds.), Studies in International Taxation (Chicago: University of Chicago Press, 1993).
5. Hartman, David G., "Tax Policy and Foreign Direct Investment in the United States," National Tax Journal 37:4 (Dec. 1984), 475-488.
6. Hines, James R., Jr., and Eric Rice, "Fiscal Paradise: Foreign Tax Havens and American Business," Quarterly Journal of Economics 109 (Feb. 1994), 149-182.
7. Maddala, G. S., Limited-Dependent and Qualitative Variables in Econometrics (Cambridge, UK: Cambridge University Press, 1983).
8. Newlon, Timothy Scott, "Tax Policy and Multinational Firms' Financial Policy and Investment Decisions," unpublished Ph.D. dissertation, Princeton University (1987).
9. Rousslang, Donald J., and Theodore To, "Domestic Trade and Transportation Costs as Barriers to International Trade," Canadian Journal of Economics 26:1 (Feb. 1993), 208-221.
10. Slemrod, Joel, "The Impact of the Tax Reform Act of 1986 on Foreign Direct Investment to and from the United States," in Joel Slemrod (ed.), Do Taxes Matter? The Impact of the Tax Reform Act of 1986 (Cambridge, MA: MIT Press, 1990).
11. _ "A General Model of the Behavioral Response to Taxation," mimeo, University of Michigan (May 1994).
12. U.S. Department of the Treasury, Statistics of Income Bulletin (Summer 1991).
13. Wheeler, James, "An Academic Looks at Transfer Pricing in a Global Economy," Tax Notes (July 4, 1988).