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1. The Optimal Taxation of Foreign Source Investment Income,” Feldstein M, Hartman D. NBER Working Paper 193, November 1980, and Quarterly Journal of Economics 93(4), November 1979, pp. 613–629. Go to ⤴︎
2. International Trade Effects of Value-Added Taxation,” Krugman P, Feldstein M. NBER Working Paper 3163, November 1989, and Taxation in the Global Economy, Razin A, Slemrod J, editors. Chicago: University of Chicago Press, 1990. Go to ⤴︎
3. Release Z.1, Table B.103. Go to ⤴︎
4. NIPA Table 6.16. Go to ⤴︎
5. Who’s Left to Tax? US Taxation of Corporations and Their Shareholders,” Rosenthal S, Burke T. Urban-Brookings Tax Policy Center, October 2020. Go to ⤴︎
7. See, for example, the evidence presented in “At a Cost: The Real Effects of Thin Capitalization Rules,” De Mooij R, Liu L. Economics Letters 200, March 2021. Go to ⤴︎
8. Should There be Lower Taxes on Patent Income?” Gaessler F, Hall B, Harhoff D. NBER Working Paper 24843, June 2019, and Research Policy 50(1), January 2021. Go to ⤴︎
9. Taxing Profit in a Global Economy, Devereux M, Auerbach A, Keen M, Oosterhuis P, Schön W, Vella J.  Oxford: Oxford University Press, 2021.  The volume may be downloaded at Go to ⤴︎
10. Consumption and Cash-Flow Taxes in an International Setting,” Auerbach A, Devereux M. NBER Working Paper 19579, October 2013, and published as “Cash-Flow Taxes in an International Setting,” American Economic Journal: Economic Policy 10(3), August 2018, pp. 69–94. Go to ⤴︎
11. Who Will Pay Amount A?” Devereux M, Simmler M. Policy Brief 36, European Network for Economic and Fiscal Policy Research, July 2021.   Go to ⤴︎

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