The Significance of International Tax Rules for Sourcing Income: The Relationship Between Income Taxes and Trade Taxes
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This paper examines how rules to determine the source of income internationally for tax purposes can have important effects on the form in which taxable income is reported and on the location of economic activity. In the case of U.S. law, two provisions are significant: allowing a portion of export
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美国国家经济研究局创建时间：
1996-04-01
