Domestic Tax Policy and the Foreign Sector: The Importance of Alternative Foreign Sector Formulations to Results from a General Equilibrium Tax Analysis Model

Lawrence H. Goulder, John B. Shoven, and John Whalley, Behavioral Simulation Methods in Tax Policy Analysis (University of Chicago Press, 1983), chap. 10, https://www.nber.org/books-and-chapters/behavioral-simulation-methods-tax-policy-analysis/domestic-tax-policy-and-foreign-sector-importance-alternative-foreign-sector-formulations-results.