On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980s

James R. Hines, Jr., R. Glenn Hubbard, and Joel Slemrod, Studies in International Taxation (University of Chicago Press, 1993), chap. 5, https://www.nber.org/books-and-chapters/studies-international-taxation/sensitivity-rd-delicate-tax-changes-behavior-u-s-multinationals-1980s.