The Importance of Income Shifting to the Design and Analysis of Tax PolicyRoger H. Gordon, Jeffrey K. MacKie-Mason, R. Glenn Hubbard
Chapter in NBER book Taxing Multinational Corporations (1995), Martin Feldstein, James R. Hines Jr., R. Glenn Hubbard, Eds. (p. 29 - 38) This paper is available as PDF (185 K) or via email.
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