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Has U.S. Investment Abroad Become More Sensitive to Tax Rates?

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NBER1998-01-01 更新2025-01-04 收录
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https://www.nber.org/papers/w6383
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We use data from the U.S. Treasury corporate tax files for 1984 and 1992 to address two related questions concerning the investment decisions of U.S. multinational corporations. How sensitive are investment location decisions to tax rate differences across countries, and have investment location
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1998-01-01
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