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

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 by University of Chicago Press
© 1998 by the National Bureau of Economic Research
in NBER Book Series Studies in Income and Wealth

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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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