The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms
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This paper examines the effects of the Tax Reform Act of 1986 on the international location decisions of U.S. financial services firms. The Act included rule changes that made it substantially more difficult for U.S. firms to defer U.S. taxes on overseas financial services income held in low-tax
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美国国家经济研究局创建时间：
2000-09-01
