NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

How Globalization Affects Tax Design

James R. Hines, Jr., Lawrence H. Summers

NBER Working Paper No. 14664
Issued in January 2009

---- Acknowledgements -----

We thank Fan Fei and Owen Kearney for outstanding research assistance, and the University of Michigan for financial support. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.

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