The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations
收藏NBER1991-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w3925
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资源简介：
U.S. corporations owe taxes to the U.S. Treasury on income earned both inside and outside American borders. This paper examines the incentives created by the U.S. tax system for the legal avoidance of taxes on foreign source income. Using data from 1986 corporate tax returns, we investigate the
提供机构：
美国国家经济研究局
创建时间：
1991-12-01
