In lieu of an abstract, here is a brief excerpt of the content:

  • Comment and Discussion
  • Kevin A. Hassett
  • General Discussion


Altshuler, Rosanne. 2000. "Recent Developments in the Debate on Deferral." Tax Notes (April 10): 255-68.
Altshuler, Rosanne, and Harry Grubert. 2001. "Where Will They Go If We Go Territorial? Dividend Exemption and the Location Decisions of U.S. Multinational Corporations." National Tax Journal 54 (December): 787-809.
Altshuler, Rosanne, Harry Grubert, and T. Scott Newton. 2001. "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?" In International Taxation and Multinational Activity, edited by James R. Hines Jr., pp. 9-32. University of Chicago Press.
Auerbach, Alan, and Kevin Hassett, eds. 2005. Toward Fundamental Tax Reform. Washington: AEI Press.
Auerbach, Alan J., and Joel Slemrod. 1997. "The Economic Effects of the Tax Reform Act of 1986." Journal of Economic Literature 35 (June): 589-632.
Bhagwati, Jagdish, Arvind Panagariya, and T. N. Srinivasan. 2004. "The Muddles over Outsourcing." Journal of Economic Perspectives 18 (Fall): 93-114.
Blackorby, Charles, and R. Robert Russell. 1989. "Will the Real Elasticity of Substitution Please Stand Up? (A Comparison of the Allen/Uzawa and Morishima Elasticities)." American Economic Review 79 (September): 882-88.
Chamley, Christophe. 1986. "Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives." Econometrica 54 (May): 607-22.
Clausing, Kimberly. 2003. "Tax-Motivated Transfer Pricing and U.S. Intrafirm Trade Prices." Journal of Public Economics 87 (September): 2207-23.
———. 2004. "Taxing Corporations in OECD Countries." Reed College.
———. 2005a. "Tax Holidays (and Other Escapes) in the American Jobs Creation Act." National Tax Journal 58 (September): 331-46.
———. 2005b. "U.S. Tax Legislation and the Activities of Multinational Firms in Europe." Working Paper. Dublin: Institute of European Affairs.
Cronin, Bruce, Leslie Catchpowle, and David Hall. 2004. "Outsourcing and Offshoring." CESifo Forum 5 (Summer): 17-21.
De Mooij, Ruud A., and Sjef Ederveen. 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research." International Tax and Public Finance 10 (November): 673-93.
Desai, Mihir A., and James R. Hines Jr. 2003. "Value Added Taxes and International Trade: The Evidence." Harvard Business School/University of Michigan.
———. 2004. "Old Rules and New Realities: Corporate Tax Policy in a Global Setting." National Tax Journal 57 (December): 937-60.
Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment." Working Paper 9224. Cambridge, Mass.: National Bureau of Economic Research (September).
Dunning, J. H. 1974. Economic Analysis and Multinational Enterprise. New York: Praeger. [End Page 488]
Glenn, Heidi. 2004a. "House-Passed ETI Bill Sets Stage for Difficult Conference." Tax Notes (June 21): 1439.
———. 2004b. "Yin Wonders Whether Territorial System Shift Is Next." Tax Notes (December 13): 1487-88.
Gordon, Roger H. and James R. Hines Jr. 2002. "International Taxation." In Handbook of Public Economics. Vol. 4, edited by Alan J. Auerbach and Martin Feldstein, pp. 1935-95. London: North Holland.
Gordon, Roger H., and Jeffrey K. Makie-Mason. 1995. "Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting." In The Effects of Taxation on Multinational Corporations, edited by Martin Feldstein, James R. Hines, and R. Glenn Hubbard, pp. 67-91. University of Chicago Press.
Gordon, Roger H., and Joel Slemrod. 2000. "Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?" In Does Atlas Shrug? edited by Joel Slemrod. Harvard University Press.
Gropp, Reint, and Kristina Kostial. 2000. The Disappearing Tax Base: Is Foreign Direct Investment Eroding Corporate Income Taxes? Working Paper 31. Frankfurt: European Central Bank (September).
Grubert, Harry. 2001. "Enacting Dividend Exemption and Tax Revenue." National Tax Journal 54 (December): 811-27.
Grubert, Harry, and John Mutti. 1995. "Taxing Multinationals in a World with Portfolio Flows and R&D: Is Capital Export Neutrality Obsolete?" International Tax and Public Finance 2 (November): 439-57.
———. 2001. Taxing International Business Income: Dividend Exemption versus the Current System. Washington: American Enterprise Institute Press.
Hall, Robert, and Alvin Rabushka. 1985. The Flat Tax. Stanford, Calif.: Hoover Institution Press.
Hines, James R. Jr. 1994. "Credit and Deferral as International Investment Incentives." Journal of Public Economics 55 (October): 323-47.
———. 1996. "Altered States: Taxes and the Location of Foreign Direct Investment in America." American Economic Review 86 (December...


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