Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals
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This paper examines the impact of the 1986 change in U.S. interest allocation rules on the investment and financing decisions of American multinationals. The 1986 change reduced the tax deductibility of the interest expenses of firms with excess foreign tax credits. The resulting increase in the
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美国国家经济研究局创建时间：
1994-11-01
