Double Taxation and Tax Deduction: A Comparison

International Tax and Public Finance

Volumn 3, Issue 1, 1996, Pages 45-56

  Oakland, William H ^a   Xu, Yongsheng ^b  

^a TULANE UNIVERSITY   (United States)

^b UNIVERSITY OF NOTTINGHAM   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0347739283     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1007/BF00400146     Document Type: Article

References (5)

1. Bond, E., and L. Samuelson. (1989). "Strategic Behavior and the Rules for International Taxation of Capital." Economic Journal 99, 1099-1111.
2. Feldstein, M., and D. Hartman. (1979). The Optimal Taxation of Host Source Investment Income." Quarterly Journal of Economics 93, 613-629.
3. Hamada, K. (1966). "Strategic Aspects of Taxation on Host Investment Income." Quarterly Journal of Economics 80, 361-375.
4. Janeba, E. (1995). "Corporate Income Tax Competition, Double Taxation Treaties, and Foreign Direct Investment." Journal of Public Economics 56, 311-325.
5. Musgrave, P.B. (1969). United States Taxation of Foreign Investment: Issues and Arguments, Cambridge, MA: International Tax Program, Harvard Law School.