The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U. S . Multinational Corporations

Rosanne Altshuler, T. Scott Newlon, and Joel Slemrod, Studies in International Taxation (University of Chicago Press, 1993), chap. 3, https://www.nber.org/books-and-chapters/studies-international-taxation/effects-us-tax-policy-income-repatriation-patterns-u-s-multinational-corporations.