NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

The Significance of International Tax Rules for Sourcing Income: The Relationship between Income Taxes and Trade Taxes

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John Mutti , Harry Grubert

Chapter in NBER book Geography and Ownership as Bases for Economic Accounting (1998), Robert E. Baldwin, Robert E. Lipsey and J. David Richards, editors (p. 259 - 284)*
Published in January 1998

This chapter first appeared as NBER working paper w5526, The Significance of International Tax Rules for Sourcing Income: The Relationship Between Income Taxes and Trade Taxes, John Mutti, Harry Grubert

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