Has US investment abroad become more sensitive to tax rates?

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 cho...

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Bibliographische Detailangaben
Hauptverfasser: Altshuler, Rosanne (VerfasserIn), Grubert, Harry 1937-2017 (VerfasserIn), Newlon, T. S. (VerfasserIn)
Format: Buch
Sprache:English
Veröffentlicht: Cambridge, Mass. 1998
Schriftenreihe:National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series 6383
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