Tax Policy and the Efficiency of U.S. Direct Investment Abroad
---- Acknowledgements ----
We thank Matt Johnson for excellent research assistance, and Kimberly Clausing and various seminar participants for very helpful comments on earlier drafts. Desai and Foley thank the Division of Research of the Harvard Business School for financial support. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.