Enacting dividend exemption and tax revenue

National Tax Journal

Volumn 54, Issue 4, 2001, Pages 811-827

  Grubert, Harry ^a  

^a Office of Tax Analysis   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0040289938     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2001.4.08     Document Type: Article

References (9)

1. Altshuler, Rosanne, and Harry Grubert. "Where Will They Go If We Go Territorial? Dividend Exemption and the Location Decisions of U.S. Multinational Corporations." National Tax Journal 54 No. 4 (December, 2001): 787-810.
2. Froot, Kenneth, and James Mines, Jr. "Interest Allocation Rules, Royalties, Financing Patterns, and the Operations of U.S. Multinationals." In The Effect of Taxation on Multinational Corporations, edited by Martin Feldstein, James Hines Jr., and R. Glenn Hubbard, 277-307. Chicago: University of Chicago Press, 1995.
3. Graetz, Michael J., and Paul W. Oosterhuis. "Structuring an Exemption System for Foreign Income of U.S. Corporations.""National Tax Journal 54 No. 4 (December, 2001): 771-86.
4. Grubert, Harry. "Taxes and the Division of Foreign Operating Income Among Royalties, Interest, Dividends and Retained Earnings.""Journal of Public Economics 68 No. 2 (1998): 269-90.
5. Grubert, Harry, and John Mutti. "Taxes, Tariffs and Transfer Pricing in Multinational Corporation Decision Making." Review of Economics and Statistics 33 (1991): 285-93.
6. Grubert, Harry, and John Mutti. Taxing International Business Income: Dividend Exemption versus the Current System. Washington, D.C.: American Enterprise Institute, 2001.
7. Hines, James R., Jr. "On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s." In Studies in International Taxation, edited by Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod, 149-87, Chicago: University of Chicago Press, 1993.
8. Hines, James R., Jr., and Eric Rice. "Fiscal Paradise: Foreign Tax Havens and American Business." Quarterly Journal of Economics 109 (1994): 149-82.
9. Price Waterhouse. Corporate Taxes - A Worldwide Summary. New York, 1996.