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Footnotes

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 https://oxfordtax.sbs.ox.ac.uk/files/tpiage-full-text-9780192535573pdf. 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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