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Issues in the Taxation of Foreign Source Income

In: Behavioral Simulation Methods in Tax Policy Analysis

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  • Daniel Frisch

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  • Daniel Frisch, 1983. "Issues in the Taxation of Foreign Source Income," NBER Chapters, in: Behavioral Simulation Methods in Tax Policy Analysis, pages 289-332, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberch:7712
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    References listed on IDEAS

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    1. Roger H. Gordon & Burton G. Malkiel, 1980. "Taxation and Corporation Finance," NBER Working Papers 0576, National Bureau of Economic Research, Inc.
    2. Feldstein, Martin & Green, Jerry, 1983. "Why Do Companies Pay Dividends?," American Economic Review, American Economic Association, vol. 73(1), pages 17-30, March.
    3. Thomas Horst, 1980. "A Note on the Optimal Taxation of International Investment Income," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 94(4), pages 793-798.
    4. Malecki, Edward J., 1978. "Aspects of Research and Development in American Industry: An Exploratory Study," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 8(2), pages 1-17.
    5. Stiglitz, Joseph E., 1973. "Taxation, corporate financial policy, and the cost of capital," Journal of Public Economics, Elsevier, vol. 2(1), pages 1-34, February.
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    Cited by:

    1. Roger H. Gordon, 1985. "Taxation of Investment and Savings in a World Economy: The Certainty Case," NBER Working Papers 1723, National Bureau of Economic Research, Inc.
    2. Kun-Young Yun, 1992. "Taxation of Income from Foreign Capital in Korea," NBER Chapters, in: The Political Economy of Tax Reform, pages 293-314, National Bureau of Economic Research, Inc.
    3. Douglas Shackelford & Joel Slemrod, 1998. "The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(1), pages 41-59, February.
    4. Wahl, Jenny Bourne, 1989. "Tax Treatment of Foreign Exchange Gains and Losses and the Tax Reform Act of 1986," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(1), pages 59-68, March.
    5. Wahl, Jenny Bourne, 1989. "Tax Treatment of Foreign Exchange Gains and Losses and the Tax Reform Act of 1986," National Tax Journal, National Tax Association, vol. 42(1), pages 59-68, March.

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