Encyclopedia of Law & Economics - 6080 International Taxation

Aaron, Henry J. (ed.) (1981), The Value-Added Tax: Lessons from Europe , Washington, Brookings Institution.

ABA (1984), Unitary Tax: International Taxation -- Up for Grabs? [Program Material] , Chicago: American Bar Association.

Aliber, R. Z. and Click, R. W. (eds.) (1993), Readings in International Business: A Decision Approach , Cambridge, MIT Press.

Allegra, F. M. (1994), 'Section 482: Mapping the Contours of the Abuse of Discretion Standard of Judicial Review', 13 Virginia Tax Review , 423 ff.

Altshuler, Rosanne and Cummins, J. (1997), Tax Policy and the Dynamic Demand for Domestic and Foreign Capital by Multinational Corporations , Unpublished paper.

Altshuler, Rosanne and Fulghieri, Paolo (1994), 'Dynamic Effects of Foreign Tax Credits on Multinational Corporations', National Tax Journal , 349-361.

Altshuler, Rosanne and Grubert, Harry (1996), Balance Sheets, Multinational Financial Policy, and the Cost of Capital at Home and Abroad , Unpublished paper.

Altshuler, Rosanne and Mintz, Jack M. (1995), 'U.S. Interest-Allocation Rules: Effects and Policy', 2 International Tax and Public Finance , 7-35.

Altshuler, Rosanne, Newlon, T. Scott and (1993), 'The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations', in Giovannini, A., Hubbard, R.G., Slemrod, J. (eds.), Studies in International Taxation , Chicago: University of Chicago Press.

Altshuler, Rosanne, Newlon, T. Scott and Randolph, W. C. (1995), 'Do Repatriation Taxes Matter? Evidence From the Tax Returns of U.S. Multinationals', in Feldstein, M., J.R.H., Jr., Hubbard, R.G. (eds.), The Effects of Taxation on Multinational Corporations , Chicago: University of Chicago Press.

Alworth, J. S. (1987), 'Taxation and the Cost of Capital: A Comparison of Six EC Countries', in Cnossen, S. (ed.), Tax Coordination In The European Community , London: Kluwer Law And Taxation, 253-283.

Alworth, J. S. (1988), The Finance, Investment, and Taxation Decisions of Multinational Firms , Oxford, Basil Blackwell.

Ambardar, M. (1995), 'Comment: The Taxation of Deferred Compensation Under I.R.C. 864(c)(6) and Income Tax Treaties: A Rose is Not Always Arose', 19 Fordham International Law Journal , 736 ff.

Andel, N. (1987), 'Determination of Company Profits', in Cnossen, S. (ed.), Tax Coordination In The European Community , London: Kluwer Law And Taxation, 287-304.

Auerbach, Alan J. (1983), 'Taxes, Firm Financial Policy, and the Cost of Capital', 21 Journal of Economic Literature , 905-940.

Auerbach, Alan J. and Hassett, K. (1993), 'Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence', in Giovannini, A., Hubbard, R.G., Slemrod, J. (eds.), Studies in International Taxation , Chicago: University of Chicago Press.

Ault, Hugh (1992), 'Colloquium on Corporate Integration: Corporate Integration, Tax Treaties and the Division of the International Tax Base: Principles and Practices', New York University Tax Law Review .

Ault, Hugh (1997), Comparative Income Taxation: A Structural Analysis , The Hague, Kluwer Law International.

Ault, Hugh and Bradford, David F. (1990), 'Taxing International Income: An Analysis of the U.S. System and its Economic Premises', in Razin and Slemrod (eds.), Taxation in the Global Economy , Chicago: University of Chicago Press, 11-54.

Avi-Yonah, R. S. (1995), 'The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation', 15 Virginia Tax Review , 89 ff.

Avi-Yonah, R. S. (1996), 'The Structure of International Taxation: A Proposal for Simplification', Texas Law Review .

Avramovich, M. (1995), 'Development of the Democratic Institutions and The Rule of Law in the Former Soviet Union: Note: Intercompany Transfer Pricing Regulations Under Internal Revenue Code Section 482: The Noose Tightens on Multinational Corporations', 28 John Marshall Law Review , 915 ff.

Azrieli, A. (1993), 'Improving Arbitration Under The U.S.-Israel Free Trade Agreement: A Framework for a Middle-East Free Trade Zone', St. John's Law Review .

Barone, S. L. and Zerrenner, K. (1995), 'Note: Over the Edge: State Taxation of Multinational Corporations in the Wake of Barclays', 10 St. John's Journal of Legal Commentary , 343 ff.

Bartik, Timothy J. (1985), 'Business Location Decisions in the United States: Estimates of the effects of Unionization, Taxes, and Other Characteristics of States', 3 Journal of Business and Economic Statistics , 14-22.

Bernard, Jean Thomas and Weiner, Robert J. (1990), 'Multinational Corporations, Transfer Prices, and Taxes: Evidence from the U.S. Petroleum Industry', in Razin and Slemrod (eds.), Taxation in the Global Economy , Chicago: University of Chicago Press.

Betten, Rijkele (1986), 'OECD Report: Trends in International Taxation: Taxation Issues Relating to International Hiring out of Labor', 40(7) Bulletin for International Fiscal Documentation , 330-334.

Bhattacharya, Sudipto (1979), 'Imperfect Information, Dividend Policy, and the Bird in the Hand Fallacy', 10 Bell Journal of Economics , 259-270.

Biehl, Dieter (1982), 'Towards a General Theory of Taxing International Transactions A Taxonomy of International Taxation Principles', 37(2) Public Finance , 189-205.

Bird, Richard M. (1987), 'Corporate Personal Tax Integration', in Cnossen, S. (ed.), Tax Coordination In The European Community , London: Kluwer Law And Taxation, 227-251.

Bird, Richard M. (1994), 'Colloquium on NAFTA and Tradition: Commentary: A View From the North', 49 Tax Law Review , 745 ff.

Bird, Richard M. and Mintz, Jack M. (eds.) (1992), Taxation to 2000 and Beyond , Toronto, Canadian Tax Foundation.

Blatt, W. S. (1986), 'A Review of Decisions of the United States Court of Appeals for the Federal Circuit: Area Summary: The Federal Circuit's 1985 Tax Cases: The Exercise of Equity', 35 American University Law Review , 1097 ff.

Block, W. and Walker, M. (1984), 'Taxation: International Evidence', in Block, W. and Walker, M. (eds.), Taxation: An International Perspective: Proceedings of An International Conference , Vancouver: Fraser Institute, 3-19.

Blum, C. (1986), 'Rollover: An Alternative Treatment of Capital Gains', 41 Tax Law Review , 385 ff.

Blum, C. (1988), 'How the United States Should Tax Foreign Shareholders', 7 Virginia Tax Review .

Blumenthal, Marsha and Slemrod, Joel B. (1995), 'The Compliance Cost of Taxing Foreign-Source Income: Its Magnitude, Determinants, and Policy Implications', 2 International Tax and Public Finance , 37-53.

Bond, Eric W. (1981), 'Tax Holidays and Industry Behavior', 63 Review of Economics and Statistics , 88-95.

Bond, Eric W. and Samuelson, Larry (1989), 'Strategic Behaviour and the Rules for International Taxation of Capital', 99(398) Economic Journal , 1099-1111.

Boskin, Michael J. and Gale, W. G. (1987), 'New Results on the Effects of Tax Policy on the International Location of Investment', in Feldstein, M. (ed.), The Effects of Taxation on Capital Accumulation , Chicago: University of Chicago Press.

Bovenberg, L. (1994), 'Destination- and Origin-Based Taxation Under International Capital Mobility', International Tax and Public Finance .

Bovenberg, L. and et al., 'Tax Incentives and International Capital Flows: The Case of the United States and Japan', in Razin and Slemrod (eds.), Taxation in the Global Economy , Chicago: University of Chicago Press, 283-330.

Bradford, David F. (1981), 'The Incidence and Allocation Effects of a Tax on Corporate Capital', 15 Journal of Public Economics , 1-22.

Brean, D. J. S. (1992), 'Here or There? The Source and Residence Principles of International Taxation', in Bird, R.M. and Mintz, J.M. (eds.), Taxation to 2000 and Beyond..Canadian Tax Paper, , Toronto: Canadian Tax Foundation, 303-333.

Brown, F. B. (1993), 'Federal Income Taxation of U.S. Branches of Foreign Corporations: Separate Entity or Separate Rules?', New York University Tax Law Review .

Burgess, Robin and Stern, Nicholas (1993), 'Taxation and Development', 31 Journal of Economic Literature , 762-830.

Cameron, R. and Bovykin, V. I. E. (1992), 'International Banking 1870-1914', 26 George Washington Journal of International Law And Economics , 221 ff.

Campolongo, Alberto (1978), 'Tassazione Internazionale Per Lo Sviluppo (International Taxation for Development (With English summary))', 31(1-2) Economia Internazionale , 3-17.

Canzoneri, Matthew B. and Rogers (1990), 'Is the European Community an Optimal Currency Area? Optimal Taxation Versus the Cost of Multiple Currencies', American Economic Review , 419-433.

Caves, Richard E. (1982), Multinational Enterprise and Economic Analysis , Cambridge, Cambridge University Press.

Clark, R. G. (1993), 'Comment: Transfer Pricing, Section 482, and International Tax Conflict: Getting Harmonized Income Allocation Measures From Multinational Cacophony', 42 American University Law Review , 1155 ff.

Cnossen, Sijbren (1983), 'Harmonization of Indirect Taxes in the EC', British Tax Review .

Cnossen, Sijbren (1987), 'Tax Coordination in the European Community: Introduction', in Cnossen, S. (ed.), Tax Coordination In The European Community , London: Kluwer Law And Taxation, 1-15.

Cnossen, Sijbren (1987), 'Tax Structure Developments', in Cnossen, S. (ed.), Tax Coordination In The European Community , London: Kluwer Law And Taxation, 19-55.

Cnossen, Sijbren and Shoup, Carl S. (1987), 'Coordination of Value-Added Taxes', in Cnossen, S. (ed.), Tax Coordination In The European Community , London: Kluwer Law And Taxation, 59-84.

Collins, Julie H. and Shackelford, D. A. (1992), 'Foreign Tax Credit Limitations and Preferred Stock Issuances', 30(S) Journal of Accounting Research , 103-124.

Collins, Julie H. and Shackelford, D. A. (1995), 'Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States', 2 International Tax and Public Finance , 55-83.

Connolly, C. F. (1995), 'Comment: The New Transfer Pricing and Penalty Regulations: Increased Burdens, and the Search for a Safe Harbor', 16 University of Pennsylvania Journal of International Business Law , 339 ff.

Corrado, M. G. (1988), 'Comment: The Supreme Court's Impact on Swiss Banking Secrecy: Societe Nationale Industrielle Aerospatiale v. United States District Court', 37 American University Law Review , 827 ff.

Coughlin, C. C., Terza, J. V. and Arromdee, V. (1991), 'State Characteristics and the Location of Foreign Direct Investment Within the United States', 68 Review of Economics and Statistics , 675-683.

Coven, G. E. (1993), 'Corporate Tax Policy for the Twenty-First Century: Integration and Redeeming Social Value', 50 Washington and Lee Law Review , 495 ff.

Cummins, J. and Hassett, K. (1997), The Giant Sucking Sound:Structural Estimates of Factor Substitution from Firm-Level Panel Data on Multinational Corporations , Unpublished paper.

Cummins, J. and Hubbard, R. Glenn (1995), 'The Tax Sensitivity of Foreign Direct Investment: Evidence From Firm-Level Panel Data', in Feldstein, M., J.R.H., Jr., Hubbard, R.G. (eds.), The Effects of Taxation on Multinational Corporations , Chicago: University of Chicago Press.

Cummins, J., Harris, T. S. and Hassett, K. (1995), 'Accounting Standards Information Flow, and Firm Investment Behavior', in Feldstein, M., J.R.H., Jr., Hubbard, R.G. (eds.), The Effects of Taxation on Multinational Corporations , Chicago: University of Chicago Press.

Daly, Michael and Weiner, Joann (1993), 'Corporate Tax Harmonization and Competition in Federal Countries: Some Lessons for the European Community?', 441 National Tax Journal , 461 ff.

Davlin, J. A. (1994), 'Note: The Uncertainty of Foreign Blocked Income: Trying to Reconcile the 1994 482 Regulations With Procter & Gamble', 5 Duke Journal of Comparative and International Law , 117 ff.

Denys, L. A. (1987), 'The Proposed Belgian Tax Reform: Aspects of International Taxation', 41(8-9) Bulletin for International Fiscal Documentation , 383-390.

Devereux, Michael and Freeman, Harold (1995), 'The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications For Tax Integration Schemes', 2 International Tax and Public Finance , 85-106.

Devereux, Michael and Pearson (1991), Capital Export Neutrality, Capital Import Neutrality, and European Tax Harmonization: An Empirical Assessment , Cambridge: National Bureau of Economic Research Summer Institute.

Diamond, Peter and Mirrlees, J.A. (1971), 'Optimal Taxation and Public Production I: Production Efficiency', 61 American Economic Review , 8-27.

Dixit, A. (1985), Tax Policy in Open Economies. Handbook, Vol. 1 ,.

Doernberg, Richard L. (1985), 'A Workable Flat Rate Consumption Tax. Iowa University', 70 Iowa Law Review , 425 ff.

Douvier, Pierre Jean (1993), 'Major Measures Concerning International Taxation: The Finance Act 1993 and Transfer of Assets Abroad', 47(4) Bulletin for International Fiscal Documentation , 214-219.

Dutton, John (1982), 'The Optimal Taxation of International Investment Income: A Comment', 96 Quarterly Journal of Economics , 373-380.

Easson, Alex J. (1991), 'A New International Tax Order Responding to the Challenge: International', 45(10) Bulletin for International Fiscal Documentation , 465-472.

Easson, Alex J. and Jinyan, L. (1986), 'Taxation of Foreign Business and Investment in the People's Republic of China', 7 Journal of International Law and Business , 666 ff.

Elitzur, R. Ramy and Mintz, Jack M., 'Transfer Pricing Rules and Corporate Tax Competition', 60 Journal of Public Economics , 401-422.

Fargeix, AndrŽ and Perloff, Jeffrey M. (1989), 'The Effects of Tariffs in Markets with Vertical Restraints', 26 Journal of International Economics , 99-117.

Feldstein, Martin, Leverage and the National Return on Outbound Foreign Direct Investment , Cambridge: National Bureau of Economic Research, Working Paper, No. 4689.

Feldstein, Martin, Tax Policy and International Capital Flows , Cambridge: National Bureau of Economic Research, Working Paper, No. 4851.

Feldstein, Martin (1995), 'The Effects of Outbound Foreign Direct Investment on the Domestic Capital Stock', in Feldstein, M., J.R.H., Jr., Hubbard, R.G. (eds.), The Effects of Taxation on Multinational Corporations , Chicago: University of Chicago Press.

Feldstein, Martin and Hartman, D. (1979), 'The Optimal Taxation of Foreign Source Investment Income', 93 Quarterly Journal of Economics , 613-630.

Feldstein, Martin and Krugman, Paul R. (1990), 'International Trade Effects of Value-Added Tax', in Razin and Slemrod (eds.), Taxation in the Global Economy , Chicago: University of Chicago Press.

Finnerty , J. J. I. (1993), 'Note: The "Mother Court" and the Foreign Plaintiff: Does Rule 10b-5 Reach Far Enough', Fordham Law Review .

Fischel, William A. (1975), 'Fiscal and Environmental Considerations in the Location of Firms in Suburban Communities', in Mills, Edwin S. and Oates, Wallace E. (eds.), Fiscal Zoning and Land Use Controls , Lexington (MA), Lexington Books.

Fischer Zernin, Justus (1987), 'GATT versus Tax Treaties? the Basic Conflicts between International Taxation Methods and the Rules and Concepts of GATT', 21(3) Journal of World Trade Law , 39-62.

Franson, M. D. (1984), 'Comment: The Repeal of the Thirty Percent Withholding Tax on Portfolio Interest Paid to Foreign Investors', 6 Journal of International Law and Business , 930 ff.

Freed, A. (1996), 'Progress versus Protectionism: The Double Taxation of Computer Software in Korea', 47 Hastings Law Journal , 473 ff.

Freiman, B. M. (1991), 'Comment: The Japanese Consumption Tax: Value-Added Model or Administrative Nightmare?', 40 American University Law Review , 1265 ff.

Frenkel, Jacob A., Razin, Assaf and Sadka, Efraim (1990), Basic Concepts of International Taxation , Cambridge: National Bureau of Economic Research, Working Paper, No. 3540.

Frenkel, Jacob A., Razin, Assaf and Sadka, Efraim (1991), International Taxation in an Integrated World , Cambridge, MIT Press.

Frisch, Daniel (1983), 'Issues in the Taxation of Foreign Source Income', in Feldstein (ed.), Simulation Methods in Tax Policy Analysis , Chicago: University of Chicago Press.

Frisch, Daniel and Hartman, D. (1983), Taxation and the Location of U.S. Investment Abroad , Cambridge: NBER, Working Paper, No. 1241.

Froot, K. A. and Hines, J. (1995), 'Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals', in Feldstein, M., J.R.H., Jr., Hubbard, R.G. (eds.), The Effects of Taxation on Multinational Corporations , Chicago: University of Chicago Press.

Galston, N. M. and Smit, H. (1984), Sale of Goods , New York, Matthew Bender.

Gammie, M. (1994), 'Colloquium on NAFTA and Tradition: The Taxation of Inward Direct Investment in North America Following the Free Trade Agreement', 49 New York University Tax Law Review , 615 ff.

Gann, P. B. (1982), 'The Concept of an Independent Treaty Foreign Tax Credit', 38 New York University Tax Law Review , 1 ff.

Garbarino, C. and Colucci, P. A. (1992), 'La tassazione del reddito transnazionale', April American Journal of International Law .

Gazur, W. M. (1994), 'The Forgotten Link: "Control" in Section 482', 15 Journal of International Law and Business , 1 ff.

Gazur, W. M. and Goff, N. M. (1991), 'Assessing the Limited Liability Company', 41 Case Western Reserve Law Review , 387 ff.

Gentry, William M. (1995), 'Comment', in Feldstein, M., J.R.H., Jr., Hubbard, R.G. (eds.), The Effects of Taxation on Multinational Corporations , Chicago: University of Chicago Press.

Gersovitz (1987), 'The Effects of Domestic Taxes on Foreign Private Investment', in Newberry and Stern (eds.), The Theory of Taxation for Developing Countries : World Bank .

Giovannini, Alberto, International Capital Mobility and Tax Evasion , Cambridge: National Bureau of Economic Research, Working Paper, No. 2460.

Giovannini, Alberto (1989), 'National Tax Systems vs. The European Capital Market', 9 Economic Policy .

Giovannini, Alberto (1991), International Capital Mobility and Tax Avoidance , New York, Columbia University Press.

Giovannini, Alberto and Hines, J. (1990), Capital Flight and Tax Competition: Are There Viable Solutions to Both Problems? , CEPR Discussion Papers.

Marx, R. S. (1995), 'Transforming International Politics: An American Role for the Post Cold War', 64 University of Cincinnati Law Review , 119 ff.

Mason, Z. D. (1994), 'Implications of the Income Tax Treaty Between the United States and Mexico', 25 St. Mary's Law Journal , 1213 ff.

McDaniel, P. R. (1984), 'In Memoriam: Stanley S. Surrey: Celebrating Stanley's Gifts', Harvard Law Review .

McDaniel, P. R. (1987), 'Personal Income Taxes: The Treatment of Tax Expenditures', in Cnossen, S. (ed.), Tax Coordination In The European Community , London: Kluwer Law And Taxation, 319-333.

McDaniel, P. R. (1994), 'Colloquium on NAFTA and Tradition: Formulary Taxation in the North American Free Trade Zone', 49 Tax Law Review , 691 ff.

McDaniel, P. R. and Ault, H. J. (1989), Introduction To United States International Taxation , Norwell: Kluwer Law and Taxation.

McDonald, J., 'Comment: Anti-Deferred: A Proposal for the Reform of International Tax Law', 16 Journal of International Law and Business , 248 ff.

McIntyre, M. J. (1994), 'Colloquium on NAFTA and Tradition: Commentary: The Design of Tax Rules for the North American Free Trade Alliance', New York University Tax Law Review .

McIntyre, R. S. (1989), 'Tax Americana', 200 New Republic , 18-20.

McLure, Charles (1980), 'The State Corporate Income Tax: Lambs in Wolves' Clothing?', in Aaron, H. (ed.), The Economics of Taxation , Washington: Brookings Institution.

McLure, Charles (1981), 'The Elusive Incidence of the Corporate Income Tax: The State Case', 395 Public Finance Quarterly , 413 ff.

McLure, Charles E., Jr. (1994), 'Review of: U.S. Taxation of International Income: Blueprint For Reform', 32 Journal of Economic Literature , 148-150.

Mick, J. (1992), 'A Proposal for the Indexation of Debt for Inflation (Comment )', University of Pennsylvania Law Review .

Mintz, Jack M. and Tulkens, Henry, Strategic Use of Tax Rates and Credits in a Model of International Corporate Income Tax Competition , CORE Discussion Paper, No. 9073.

Mintz, Jack M. and Tulkens, Henry (1986), 'Commodity Tax Competition Between Member States of a Federation: Equilibrium and Efficiency', 29 Journal of Public Economics , 133-172.

Misey, R. J. (1992), 'Simplifying International Jurisdiction For United States Transfer Taxes: Retain Citizenship and Replace Domicile With the Green Cardtest', Marquette Law Review .

Molina G—mez-Arn‡u, Pilar (1997), 'Spanish Rules on Transfer Pricing', 23 International Tax Journal , 42-61.

Mundstock, G., 'Taxation of Business Intangible Capital', University of Pennsylvania Law Review .

Mundstock, G. (1993), 'Section 902 Is Too Generous', New York University Tax Law Review .

Murfin, A. (1987), 'Price Discrimination and Tax Differences in the European Motor Industry', in Cnossen, S. (ed.), Tax Coordination In The European Community , London: Kluwer Law And Taxation, 171-194.

Musgrave, Peggy B. (1969), United States Taxation of Foreign Investment Income: Issues and Arguments , Cambridge, MA.: International Tax Program, Harvard Law School.

Musgrave, Peggy B. (1975), 'Exchange Rate Aspects in the Taxation of Foreign Income', 27 National Tax Journal , 405-413.

Musgrave, Peggy B. (1987), 'Interjurisdictional Coordination of Taxes on Capital Income', in Cnossen, S. (ed.), Tax Coordination In The European Community , London: Kluwer Law And Taxation, 197-225.

Muten, L. (1983), 'Some Topical Issues Concerning International Double Taxation', in Cnossen, S. (ed.), Comparative Tax Studies: Essays in Honor of Richard Goode , Amsterdam: North-Holland.

Mutti, John (1981), 'Tax Incentives and Repatriation Decisions of U.S. Multinational Corporations', 31 National Tax Journal , 241-248.

Mutti, John (1993), 'Comment', in Giovannini, A., Hubbard, R.G., Slemrod, J. (eds.), Studies in International Taxation , Chicago: University of Chicago Press.

Mutti, John and Grubert, Harry (1985), 'The Taxation of Capital Income in an Open Economy: The Importance of Resident-Nonresident Tax Treatment', Journal of Public Economics .

Newlon, T. Scott (1987), Tax Policy and the Multinational Firm's Financial Policy and Investment Decisions , Unpublished Ph. D. Dissertation, Princeton University, Princeton.

Nutter, S. E. (1994), 'Corporate Foreign Tax Credit, 1990: An Industry Focus', 13 Statistics of Income Bulletin , 78-106.

Oates, Wallace E. (1994), 'Federalism and Government Finance', in Quigley, J.M. and Smolensky, E. (eds.), Modern Public Finance , Cambridge: Harvard University Press.

Oates, Wallace E. and Schwab, Robert M. (1988), 'Economic Competition Among Jurisdictions: Efficiency Enhancing or Distortion Inducing?', 35 Journal of Public Economics , 333-354.

OECD (1995), Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations , Paris, OECD.

Office of Management and Budget (1996), Budget of the United States Government, Fiscal Yesr 1997, Analytical Perspectives, Chapter 5, Tax Expenditures , Washington: Office of Management and Budget.

Ohlenforst, C. M., Dorrill, J. W. and Christmann, K. A. (1994), 'Taxation', SMU Law Review .

Ohlenforst, C. M., Dorrill, J. W. and Goodin, K. L. (1995), 'Taxation', SMU Law Review .

Ondrich, J. and Wasylenko, M. (1993), Foreign Direct Investment in the United States: Issues, Magnitudes, and Location Choice of New Manufacturing Plants , Kalamazoo, MI: W. E. Upjohn Institute.

Orland, L. (1991), 'Exchange, Commentary: Teaching Antitrust After Chicago and Perestroika', New York University Law Review .

Osgood, R. K. (1983), 'Symposium: The Economic Recovery Tax Act of 1981: The Ages and Themes of Income Taxation: Savings and Investment', Cornell Law Review .

Owens, Jeffrey (1991), 'International Taxation and International Investment Flows between OECD and Non OECD Countries', 45(5) Bulletin for International Fiscal Documentation , 219-220.

Papke, L. E. (1991), 'Interstate Business Tax Differentials and New Firm Location', 45 Journal of Public Economics , 47-68.

Pires, M. (1989), International Juridical Double Taxation of Income , Norwell: Kluwer Law and Taxation.

Plasschaert, Sylvain R. F. (1981), 'The Design of Schedular and Global Systems of Income Taxation the International Dimension', 35(8-9) Bulletin for International Fiscal Documentation , 409-416.

Pollack, S. D. (1994), 'Tax Complexity, Reform, and the Illusions of Tax Simplification', 2 George Mason Law Review , 319 ff.

Pomp, R. D. (1994), 'Issues in the Design of Formulary Apportionment in the Context of NAFTA', New York University Tax Law Review .

Postlewaite, P. F., Collins, M. P. and Macdonald, J. R. (1983), 'Book Review: International Individual Taxation', 77 American Journal of International Law , 708 ff.

Pratt, K. T. (1995), 'Federal Tax Sources Recommended for Law School Libraries', 87 Law Library Journal , 387 ff.

Pugh, R. C. (1985), 'The Foreign Tax Credit Limitation: An Analysis of the President's Tax Proposals', International Lawyer .

Razin, Assaf and Sadka, Efraim, Optimal Incentives to Domestic Investment in the Presence of Capital Flight , International Monetary Fund , Research and Fiscal Affairs Department, No. 89/79.

Razin, Assaf and Sadka, Efraim (1990), 'Capital Market Integration: Issues of International Taxation', in Frech, H. E. (ed.), Regulating Doctors' Fees: Competition, Benefits, and Controls under Medicare , Washington, DC, American Enterprise Institute.

Razin, Assaf and Sadka, Efraim (1991), Vanishing Tax on Capital Income in the Open Economy , Cambridge: National Bureau of Economic Research, No. 3796.

Razin, Assaf and Sadka, Efraim (1991), 'International Tax Competition and the Gains from Tax Harmonization', 37 Economic Letters , 69-76.

Razin, Assaf and Sadka, Efraim (1991), International Fiscal Policy Coordination and Competition: An Exposition , Cambridge: National Bureau of Economic Research, No. 3779.

Razin, Assaf and Yuen, C. W. (1992), Convergence in Growth Rates: The Role of Capital Mobility and International Taxation , Cambridge: National Bureau of Economic Research, No. 4214.

Razin, Assaf and Yuen, C. W. (1993), Convergence in Growth Rates: A Quantitative Assessment of the Role of Capital Mobility and International Taxation , Cambridge: National Bureau of Economic Research, No. 4336.

Redmiles, L. (1992), 'International Boycott Participation', 12 Statistics of Income Bulletin , 88-89.

Redmiles, L. (1994), 'Individual Foreign-Earned Income and Foreign Tax Credit, 1991', 14 Statistics of Income Bulletin , 113-122.

Robin, J., 'Rethinking Tax Treaties in a Strategic World With Disparate Tax Systems', Virginia Law Review .

Robin, J. (1988), 'United They Stand, Divided They Fall: Public Choice Theory and the Tax Code', Cornell Law Review .

Robin, J. (1989), 'The Grand Illusion: A Neutral System For The Taxation of International Transactions', Virginia Law Review .

Robin, J. (1994), 'Adding Insult to Injury: The "Enhancement" of @ 163(j) and the Tax Treatment of Foreign Investors in the United States', New York University Tax Law Review .

Roin, Julie, A. (1989), 'The Grand Illusion: A Neutral System for the Taxation of International Transactions', 75 Virginia Law Review , 919 ff.

Roin, Julie, A. (1995), 'Rethinking Tax Treaties in a Strategic World with Disparate Tax Systems', 81 Virginia Law Review , 1753 ff.

Rose, M. (1987), 'Optimal Tax Perspective On Tax Coordination', in Cnossen, S. (ed.), Tax Coordination In The European Community , London: Kluwer Law And Taxation, 113-138.

Rosenbloom, D. H. (1994), 'Sovereignty and the Regulation of International Business in the Tax Area', 20 Canada-United States Law Journal , 267 ff.

Rothman, D. J. and Marx, R. S. (1984), The World of International Tax Planning. by Milton Grundy (Review ) ,.

Rousslang, Donald J. and Tokarick, S. P., 'The Trade and Welfare Consequences of U.S. Export-Enhancing Tax Provisions', 41(4) IMF Staff Papers , 675-683.

Rudnick, R. S. (1989), 'Who Should Pay the Corporate Tax in a Flat Tax World?', 39 Case Western Reserve Law Review , 965 ff.

Sabransky, R. (1995), 'Notes: Note, Barclays Bank PLC v. Franchise Tax Board: California's Taxation of Foreign-based Multinational Corporations', 31 California Western Law Review , 317 ff.

Samuels, L. B. and Brown, Patricia A. (1990), 'Observations on the Taxation of Global Securities Trading', New York University Tax Law Review .

Sanford, C. (ed.) (1993), Key Issues inTax Reform , Bath, U.K., Fiscal Publications.

Sawyer, Adrian J. (1995), 'International Taxation: A Complete Approach At Last? New Zealand', 49(10) Bulletin for International Fiscal Documentation , 472-481.

Schenk, D. H. (1994), 'Colloquium on NAFTA and Tradition: Foreword', 49 New York University Tax Law Review , 525 ff.

Schjelderup, Guttorm (1991), Optimal Taxation, Capital Mobility and Tax Evasion , Norwegian School of Economics and Business Administration.

Scholes, Myron S. and Wolfson, Mark A. (1992), Taxes and Business Strategy: A Planning Approach , Englewood Cliffs (NJ), Prentice-Hall.

Schwarz, J. C. (1992), 'Note: Trawling for Taxpayers: Section 6038A and Transfer Pricing Regulations', 42 Case Western Reserve Law Review , 933 ff.

Shaffer, G. C. (1988), 'An Alternative to Unilateral Immigration Controls: Toward a Coordinated U.S.-Mexico Binational Approach', Stanford Law Review .

Shaviro, Daniel N. (1992), 'An Economic and Political Look at Federalism in Taxation', Michigan Law Review .

Shuldiner, R. (1992), 'A General Approach to the Taxation of Financial Instruments', Texas Law Review in Frech, H. E. (ed.), Regulating Doctors' Fees: Competition, Benefits, and Controls under Medicare , Washington, DC, American Enterprise Institute.

Sinn, Hans-Werner (1984), 'Die Bedeutung des Accelerated Cost Recovery System fur den Internationalen Kapitalverkehr', 37 Kyklos , 542-576.

Sinn, Hans-Werner (1990), 'Tax Harmonization and Tax Competition in Europe', 34 European Economic Review .

Sinn, Hans-Werner (1993), 'Taxation and the Birth of Foreign Subsidiaries', in Herberg, H. and Long, N.V. (eds.), Trade Welfare, and Economic Policies: Essays in Honor of Murray C Kemp , Ann Arbor: University of Michigan Press, 325-352.

Sinn, Stefan (1990), 'Capital Market Integration: Issues of International Taxation: Comment', in Siebert, H. (ed.), Reforming Capital Income Taxation , Westview Press, 166-169.

Siverson, S. E. (1994), 'Where a Tax Disadvantage Looms Large: Interest Expense and the American Corporate Return to South Africa', Pace International Law Review .

Slemrod, Joel B., 'Effect of Taxation with International Capital Mobility', in Aaron, Henry J., Galper, Harveu and Pechman, Joseph A. (eds.), Uneasy Compromise: Problems of a Hybrid Income- Consumption Tax , Washington, Brookings Institution.

Slemrod, Joel B. (1990), 'Tax Effects on Foreign Direct Investment in the United States: Evidence From a Cross-Country Comparison', in Slemrod, J. and Razin, A. (eds.), Taxation in the Global Economy , Chicago: University of Chicago Press.

Slemrod, Joel B. (1990), 'Optimal Taxation and the Optimal Tax System', 4 Journal of Economic Perspectives , 157-178.

Slemrod, Joel B. (1992), 'Here or There? The Source and Residence Principles Of International Taxation: Comment', in Bird, R.M. and Mintz, J.M. (eds.), Taxation to 2000 and Beyond..Canadian Tax Paper, , Toronto: Canadian Tax Foundation, 333-337.

Slemrod, Joel B. (1995), 'Free Trade Taxation and Protectionist Taxation', 2(3) International Tax and Public Finance , 471-489.

Smith, E. J. (1993), 'The U.S.-Mexico Tax Treaty', 8 Florida International Law Journal , 97 ff.

Smith, Robert S. (1987), 'Motor Vehicle Tax Harmonization', in Cnossen, S. (ed.), Tax Coordination In The European Community , London: Kluwer Law And Taxation, 141-170.

Sorensen, Peter Birch, Optimal Capital Taxation in a Small Capital-Importing Economy ,.

Sorensen, Peter Birch (1988), Optimal Taxation of Capital and Labor in a Small Open Economy , Paper presented at the International Conference On "Tax Reform for Tax Neutrality", University of Bielefeld, Germany, May 30 - June 2, 1988.

Sorensen, Peter Birch (1992), 'Coordination of Capital Income Taxes in the Economic and Monetary Union: What Needs to be Done?', Mimeo .

Sowle, L. A. (1989), 'International Debt for Equity Swaps: Does Revenue Ruling 87-124 Make Sense? (Comment )', Northwestern University Law Review .

Steines, J. P. (1994), 'Colloquium on NAFTA and Tradition: Commentary: Income Tax Implications of Free Trade', 49 New York University Tax Law Review , 675 ff.

Stevens, G. V. G. and Lipsey, R. E. (1992), 'Interactions Between Domestic and Foreign Investment', 11 Journal of International Money and Finance , 40-62.

Stockmann, Frank (1995), 'Should the Exemption Method Have Priority over the Credit Method in International Tax Law?', 49(6) Bulletin for International Fiscal Documentation , 285-288.

Sullivan, Mark (1984), 'In Memoriam: Stanley S. Surrey: Appendix', Harvard Law Review .

Surrey, Stanley S. (1958), 'The United States Taxation of Foreign Income', 1 Journal of Law and Economics , 72-96.

Swenson, D. (1994), 'The Impact of U.S. Tax Reform on Foreign Direct Investment in the United States', 54 Journal of Public Economics , 243-266.

Tanzi, V. and Minassian, T. T. (1987), 'The European Monetary System and Fiscal Policies', in Cnossen, S. (ed.), Tax Coordination In The European Community , London: Kluwer Law And Taxation.

Tanzi, Vito (1995), Taxation in an Integrating World , Washington, Brookings Institution.

Tatarowicz, P. M. and Mims-Velarde, R. F. (1986), 'Symposium On State and Local Taxation: An Analytical Approach to State Tax Discrimination Under the Commerce Clause', Vanderbilt Law Review .

Tiebout, Charles M. (1956), 'A Pure Theory of Local Government Expenditures', 64 Journal of Political Economy , 416-424. Reprinted in Cowen,T. (ed.), (1992), "Public Goods and Market Failures", Chapter 9, London: Transaction Publishers.

Tillinghast, D. R. (1996), 'Tax Treaty Issues', University of Miami Law Review .

Trachtman, J. P. (1991), 'Recent Initiatives in International Financial Regulation and Goals of Competitiveness, Effectiveness, Consistency and Cooperation', 12 Journal of International Law and Business , 241 ff.

U.S. Congress, Joint Commitee on Taxation (1987), General Explanation of the Tax Reform Act of 1986 , Washington, Government Printing Office.

Giovannini, Alberto, Glenn, H. R. and Slemrod, Joel (eds.) (1993), Studies in International Taxation , Chicago, National Bureau of Economic Research.

Glautier, M. W. E. and Bassinger, F. W. (1987), A Reference Guide to International Taxation: Profiting From Your International Operations , Lexington (MA), Lexington Books.

Gliksberg, D. (1994), 'The Effect of the Statist-Political Approach to International Jurisdiction of the Income Tax Regime- The Israeli Case', 15 Michigan Journal of International Law , 460 ff.

Goodspeed, Timothy J., 'Tax Competition, Benefit Taxes, and Fiscal Federalism', National Tax Journal .

Goodspeed, Timothy J. (1989), 'A Re-Examination of the Use of Ability to Pay Taxes by Local Governments', 38 Journal of Public Economics , 319-342.

Goodspeed, Timothy J. (1995), 'Local Income Taxation: An Externality, Pigouvian Solution, and Public Policies', 25 Regional Science and Urban Economics , 279-296.

Goodspeed, Timothy J. (1997), 'Transfer Pricing', in Warner, Malcolm (ed.), International Encyclopedia of Business and Management. Volume 5 , London: Routledge Limited.

Goodspeed, Timothy J. and Frisch, Daniel (1989), 'U.S. Tax Policy and the Overseas Activities of U.S. Multinational Corporations: A Quantitative Assessment', Mimeo .

Gordon, R.H. (1986), 'Taxation of Investment and Savings in a World Economy', 76 American Economic Review , 1086-1102.

Gordon, R.H. (1992), 'Can Capital Income Taxes Survive in Open Economies?', 47 Journal of Finance , 1159-1180.

Gordon, R.H. and Bovenberg, A. Lans, Why is Capital So Immobile Internationally? , Cambridge: National Bureau of Economic Research, Working Paper, No. 4796.

Gordon, R.H. and Jun, J. (1993), 'Taxes and the Form of Ownership of Foreign Corporate Equity', in Giovannini, A., Hubbard, R.G., Slemrod, J. (eds.), Studies in International Taxation , Chicago: University of Chicago Press.

Gordon, R.H. and Mackie-Mason, Jeffrey K. (1995), 'Why is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting', in Feldstein, M., J.R.H., Jr., Hubbard, R.G. (eds.), The Effects of Taxation on Multinational Corporations , Chicago: University of Chicago Press.

Gordon, Roger H. (1983), 'An Optimal Taxation Approach to Fiscal Federalism', 567 Quarterly Journal of Economics , 586 ff.

Gordon, Roger H. (1990), Canada-U.S. Free Trade and Pressures for Tax Harmonization , NBER Working Paper, No. 3327.

Gramwell, A., Merrill, P. and Dubert, C. (1996), Taxation of U.S. Corporations Doing Business Aborad: U.S. Rules and Competitiveness Issues , Morristown, New Jersey, Financial Executives Research Foundation, Inc..

Green, R. A. (1993), 'The Future of Source-Based Taxation of the Income of Multinational Enterprises', Cornell Law Review .

Grubert, Harry, 'Taxes and the Division of Foreign Operating Income Among Royalties, Interest, Dividends, and Retained Earnings', Journal of Public Economics .

Grubert, Harry (1995), Royalties, Dividends, and R&D , Paper presented at the Proceedings of the Eighty-Seventh Annual Conference on Taxation, Columbus, OH.

Grubert, Harry and Mutti, John (1991), 'Taxes, Tariffs and Transfer Pricing in Multinational Corporation Decision Making', 33 Review of Economics and Statistics , 285-293.

Grubert, Harry and Newlon, T. Scott, 'The International Implications of Consumption Tax Proposals', 48 National Tax Journal , 619-647.

Grubert, Harry and Newlon, T. Scott (1995), 'The International Implications of Consumption Tax Proposals', National Tax Journal .

Grubert, Harry and Slemrod, Joel, The Effects of Taxes on Investment and Income Shifting to Puerto Rico , Cambridge: NBER Working Paper, No. 4869.

Grubert, Harry, Goodspeed, Timothy J. and Swenson, D. (1993), 'Explaining the Low Taxable Income of Foreign-Controlled Companies in the United States', in Giovannini, A., Hubbard, R.G., Slemrod, J. (eds.), Studies in International Taxation , Chicago: University of Chicago Press.

Grundy, M. (1984), The World of International Tax Planning , New York, Cambridge University Press.

Hall, Bronwyn H. (1993), 'R&D Tax Policy During The 1980s: Success or Failure?', in Poterba, J.M. (ed.), Tax Policy and the Economy Vol. 7 , Cambridge: MIT Press.

Hamilton, Bruce W. (1976), 'Capitalization of Interjurisdictional Differences in Local Tax Prices', 66 American Economic Review , 743-753.

Hanna, C. H. (1995), 'The Virtual Reality of Eliminating Tax Deferral', 12 American Journal of Tax Policyv , 449 ff.

Harris, C. M. (1994), 'The European Community's Parent-Subsidiary Directive', 9 Florida International Law Journal , 111 ff.

Harris, D. G. (1993), 'The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions', 31(S) Journal of Accounting Research , 111-140.

Harris, D. G., Morck, Randall, Slemrod, Joel and Yeung, B. (1993), 'Income Shifting in U.S. Multinational Corporations', in Giovannini, A., Hubbard, R.G., Slemrod, J. (eds.), Studies in International Taxation , Chicago: University of Chicago Press.

Hartman, D., Domestic Tax Policy and Foreign Investment: Some Evidence , Cambridge: NBER Working Paper, No. 784.

Hartman, D. (1980), 'The Effects of Taxing Foreign Investment Income', 13 Journal of Public Economics , 213-230.

Hartman, D. (1984), 'Tax Policy and Foreign Direct Investment in the United States', 37 National Tax Journal , 475-487.

Hartman, D. (1985), 'Tax Policy and Foreign Direct Investment', 26 Journal of Public Economics , 107-121.

Hartman, P. J. (1984), 'Constitutional Limitations on State Taxation of Corporate Income From Multinational Corporations', Vanderbilt Law Review .

Higinbotham, Harlow N., Asper, D. W., Stoffregen, P. A. and Wexler, R. P. (1987), 'Effective Application of the Section 482 Transfer Pricing Regulations', 42 Tax Law Review , 295 ff.

Hines, James R., Jr., Forbidden Payment: Foreign Bribery and American Business After 1977 , Cambridge: NBER Working Paper, No. 5266.

Hines, James R., Jr. (1988), 'Taxation and U.S. Multinational Investment', in Summers, Lawrence H. (ed.), Tax Policy and the Economy, Volume 2 , Cambridge: MIT Press.

Hines, James R., Jr. (1991), 'The Flight Paths of Migratory Corporations', 6 Journal of Accounting Auditing, and Finance , 447-479.

Hines, James R., Jr. (1993), 'On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s', in Giovannini, A., Hubbard, R.G., Slemrod, J. (eds.), Studies in International Taxation , Chicago: University of Chicago Press.

Hines, James R., Jr. (1994), 'Credit and Deferral as International Investment Incentives', 55 Journal of Public Economics , 323-347.

Hines, James R., Jr. (1994), 'No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals', in Poterba, J.M. (ed.), Tax Policy and the Economy Vol. 7 , Cambridge: MIT Press.

Hines, James R., Jr. (1995), 'Taxes, Technology Transfer, and the R&D activities of Multinational Firms', in Feldstein, M., J.R.H., Jr., Hubbard, R.G. (eds.), The Effects of Taxation on Multinational Corporations , Chicago: University of Chicago Press.

Hines, James R., Jr. (1996), 'Altered States: Taxes and the Location of Foreign Direct Investment In America', 86 American Economic Review , 1076-1094.

Hines, James R., Jr. (1996), 'Dividends and Profits: Some Unsubtle Foreign Influences', Journal of Finance .

Hines, James R., Jr. (1996), 'Tax Policy and the Activities of Multinational Corporations', Mimeo .

Hines, James R., Jr. and Hubbard, R. Glenn (1990), 'Coming Home to America: Dividend Repatriations by U.S. Multinationals', in Razin and Slemrod (eds.), Taxation in the Global Economy , Chicago: University of Chicago Press.

Hines, James R., Jr. and Rice, Edward M. (1994), 'Fiscal Paradise: Foreign Tax Havens and American Business', 109 Quarterly Journal of Economics , 149-182.

Hodder, James E. and Senbet, Lemma W. (1990), 'International Capital Structure Equilibrium', 45(5) Journal of Finance , 1495-1516.

Hornberger, W. H. (1994), 'U.S. Taxation of U.S. Persons Doing Business or Investing in Mexico: An Overview', 26 St. Mary's Law Journal , 107 ff.

Horst, Thomas (1977), 'American Taxation of Multinational Firms', 67 American Economic Review , 376-389.

Horst, Thomas (1980), 'A Note on the Optimal Taxation of International Investment Income', 94 Quarterly Journal of Economics , 793-798.

Horst, Thomas (1982), 'Reply', 96 Quarterly Journal of Economics , 381 ff.

Horst, Thomas and Pugel, Thomas (1977), 'The Impact of DISC on the Prices and Profitability of U.S. Exports', 7 Journal of Public Economics , 72-87.

Hreha, K. S. (1990), 'The Current State of Graduate Education in International Taxation [Report of the 1987-1988 Joint International Accounting Section--American Taxation Association Research Committee on International Taxation]', in Jones, S.M. (ed.), Advances in Taxation , Greenwich: JAI Press, 249-259.

Hubbard, R. Glenn (1993), 'Comment', in Giovannini, A., Hubbard, R.G., Slemrod, J. (eds.), Studies in International Taxation , Chicago: University of Chicago Press, 231-234.

Hudson, D. M. (1984), 'International and Interstate Approaches to Taxing Business Income', 6 Journal of International Law and Business , 562 ff.

Hufbauer, Gary (1992), U.S. Taxation of International Income: Blueprint for Reform , Washington, D.C., Institute for International Economics.

Hufbauer, Gary, Elliot, K. and Maldonado, E. (1988), Tax Treaties and American Interests. A Report to the National Foreign Trade Council ,.

Huizinga, Harry (1994), 'International Interest Withholding Taxation: Prospects for a Common European Policy', 1(3) International Tax and Public Finance , 277-291.

Huston, J., Miyatake, T. and Griffith, W. (1985), Japanese International Taxation , New York, Matthew Bender.

Isenbergh, Joseph (1990), 'The End of Income Taxation', 45 Tax Law Review , 283 ff.

Isenbergh, Joseph (1990), International Taxation: U.S. Taxation of Foreign Taxpayers and Foreign Income , Boston, Little Brown.

Jacob, Friedhelm (1984), 'Unitary Approaches in International Taxation', 38(3) Bulletin for International Fiscal Documentation , 99-120.

Jacobson, H. K. (1983), 'Resources, Regimes, World Order. By Antony J. Dolman, Book Review', 77 American Journal of International Law , 688 ff.

Janeba, Eckhard, 'Foreign Direct Investment under Oligopoly: Profit Shifting or Profit Capturing?', 60 Journal of Public Economics , 423-445.

Jenkins, G. P. and B. D. W. (1975), 'Taxation of Income of Multinational Corporations: The Case of the United States Petroleum Industry', 57 Review of Economics and Statistics , 1-11.

Jensen, Michael C. and Meckling, William H. (1976), 'Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structure', 3 Journal of Financial Economics , 305-360.

Jones, S. M. (1990), Advances in Taxation. Volume 3 , Greenwich: JAI Press.

Kalinka, S. (1993), 'Acts 1990, No. 1009: The Repeal of Provisions for Separation From Bed and Board Increases the Federal Income Tax Burden of Separated Spouses in Louisiana', 53 Louisiana Law Review , 597 ff.

Kanbur, Ravi and Keen, Michael (1993), 'Jeux Sans Frontirs: Tax Competition and Tax Coordination When Countries Differ in Size', 83 American Economic Review , 877-892.

Kaplan, Richard L. (1983), 'Creeping Xenophobia and the Taxation of Foreign-Owned Real Estate', Georgetown Law Journal .

Kay, John A. and Keen, Michael (1987), 'Alcohol and Tobacco Taxes: Criteria For Harmonisation', in Cnossen, S. (ed.), Tax Coordination In The European Community , London: Kluwer Law And Taxation, 85-111.

Keely, M. G. (1995), 'Comment: Barclays Bank PLC v. The Franchise Tax Board: Has the Supreme Court Emasculated the One Voice Doctrine?', 8 DePaul Business Law Journal , 133 ff.

Keen, Michael (1990), Corporate Tax, Foreign Direct Investment and the Single Market , University of Essex.

Keen, Michael (1991), 'Corporate Tax, Foreign Direct Investment and the Single Market', in Winters, L. and A.V. (ed.), The Impact of 1992 on European Trade and Industry , Cambridge: Cambridge University Press.

Keen, Michael (1992), 'Harmonization of Taxes on Capital Income', in Newman, Peter, Milgate, Murray and Eatwell, John (eds.), The New Palgrave Dictionary of Money and Finance , London, MacMillan.

Keen, Michael and Lahiri, S. (1996), The Comparison Between Destination and Origin Taxation Under Imperfect Competition , Unpublished paper.

Keen, Michael and Smith, Steven D. (1996), 'The Future of Value Added Tax ion the European Union', Economic Policy , 375-420.

Kemsley, D. (1995), The Effect of Taxes on the Choice Between Exports and Foreign Production , New York: Columbia Business School.

Kingson, C. I. (1992), 'U.S. International Taxation, by Joel D. Kuntz & Robert J. Peroni, Book Review', 26 George Washington Journal of International Law And Economics , 213 ff.

Klassen, K., M. L. and M. W. (1993), 'Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes', 31 Journal of Accounting Research , 141-173.

Klein, William A. and Zolt, Eric M. (1995), 'LLCs, LLPs and the Evolving Corporate Form: A Symposium Sponsored by the University of Colorado Law Review: Business Form, Limited Liability, and Tax Regimes: Lurching Toward a Coherent Outcome?', 66 University of Colorado Law Review , 1001 ff.

Kole, D. V. (1986), 'Tax Efficient Forex Management, Book Review', Journal of International Law and Business .

Kole, K. V. (1988), 'Perspective: The Status of United States International Taxation: Another Fine Mess We've Gotten Ourselves Into', 9 Journal of International Law and Business , 49 ff.

Kopits, G. F. (1972), 'Dividend Remittance Behavior Within the International Firm: A Cross-Country Analysis', 54 Review of Economics and Statistics , 339-342.

Kopits, G. F. (1976), 'Intra-Firm Royalties Crossing Frontiers and Transfer-Pricing Behaviour', 86 Economic Journal , 791-805.

Kozusko, D. D. and J. A. S. (eds.), International Estate Planning Principles and Strategies , American Bar Association.

Kurlander, G. (1983), 'The Economic Recovery Tax Act of 1981: The Foreign Earned Income Exclusion: Redefining the exception for Amounts Paid by the United States Under IRC @ 911', Cornell Law Review .

Kwall, J. L. (1985), 'Subchapter G of the Internal Revenue Code: Crusade Without a Cause?', 5 Virginia Tax Review , 223 ff.

LaFrance, M. (1995), 'The Separate Tax Status of Loan-Out Corporations', Vanderbilt Law Review .

Laity, E. T. (1996), 'Defining the Passive Income of Controlled Foreign Corporations', 20 North Carolina Journal of International Law and Commercial Regulation , 293 ff.

Lanciano, G. C. (1992), 'Comment: Procter & Gamble Co. v. Commissioner: Should Foreign Law Control U.S. Tax Liability of U.S. Shareholders?', 17 Delaware Journal of Corporate Law , 515 ff.

Lee, Catherine, Pearson, Mark and Smith, Stephen (1988), Fiscal Harmonization: An Analysis of the European Commision's Proposals , London, Institute for Fiscal Studies.

Leechor, Chad and J. M. (1993), 'On the Taxation of Multinational Corporate Investment When the Deferral Method is Used by the Capital-Exporting Country', 51 Journal of Public Economics , 75-96.

Levey, M. M. and Vonk, W. J. K. (eds.) (1990), 'Foreign Investment in the United States: Law, Taxation, Finance', American Journal of International Law .

Lipsey, R. E. (1995), 'Outward Direct Investment and the U.S. Economy', in Feldstein, M., J.R.H., Jr., Hubbard, R.G. (eds.), The Effects of Taxation on Multinational Corporations , Chicago: University of Chicago Press.

Livingston, Marie Leigh (1993), 'Risky Business: Economics, Culture and the Taxation of High-Risk Activities', New York University Tax Law Review .

Lord, C. J. (1986), 'Stapled Stock and I.R.C. Section 269B: Ill-Conceived Change in the Rules of International Tax Jurisdiction', Cornell Law Review .

Loss, Louis (1989), 'The Evolving Antarctic Legal Regime: Michigan Yearbook of International Legal Studies : Volume 9, Book Review', 83 American Journal of International Law , 696 ff.

Lowell, C.H., Burge, M. and Briger, P. (1994), Understanding Transfer Pricing , Boston, Waren, Gorham & Lamont.

Lyon, A. B. R. (1994), 'Review of: Studies in International Taxation', 32 Journal of Economic Literature , 702-703.

Lyon, A. B. R. and G. S. (1995), 'The Alternative Minimum Tax and the Behavior of Multinational Corporations', in Feldstein, M., J.R.H., Jr., Hubbard, R.G. (eds.), The Effects of Taxation on Multinational Corporations , Chicago: University of Chicago Press.

Lyons, C. M. (1995), 'The Constitutionality of the Worldwide Combined Reporting Method of Taxation of Multinational Corporations: Barclays Bank v. Franchise Tax Board', 37 Boston College Law Review , 183 ff.

MacKenzie, G. W. (1993), 'ICSID Arbitration as a Strategy for Levelling the Playing Field Between International Non- Governmental Organizations and Host', Syracuse Journal of International Law and Commerce .

Malinvaud, E. (1989), 'Comments', in Giovannini, A. (ed.), National Tax System vs. The European Market : Economic Policy 9 .

U.S. Congress, Joint Commitee on Taxation (1991), Factors Affecting the International Competitiveness of the United States , Washington, Government Printing Office.

Ulph, D.T. (1987), 'Tax Harmonisation and Labour Mobility', in Cnossen, S. (ed.), Tax Coordination In The European Community , London: Kluwer Law And Taxation, 305-317.

Utz, S. G. (1994), 'Taxation Panel: Tax Harmonization and Coordination in Europe and America', 9 Connecticut Journal of International Law , 767 ff.

Vagts, D. F. (1981), 'Comment: Are There No International Lawyers Anymore?', 75 American Journal of International Law , 134 ff.

Vann, Richard J. and Parsons, Ross W. (1986), 'The Foreign Tax Credit and Reform of International Taxation', 3(2) Australian Tax Forum , 131-221.

Vernon, R. (1977), Storm Over the Multinationals: The Real Issues , Cambridge, Harvard University Press.

Wahl, J. (1989), 'Tax Treatment of Foreign Exchange Gains and Losses and the Tax Reform Act of 1986', 42(1) National Tax Journal , 59-68.

Waterland, L. J. (1985), 'Note: Container Corporation of America v. Franchise Tax Board: The Supreme Court Encourages Apportionment Taxation', 26 William & Mary Law Review , 683 ff.

Weinberg, K. S. (1994), 'Arbitration Procedures in the United States-German Income Tax', 12 Boston University International Law Journal , 180 ff.

Weiner, Joann (1996), 'Using the Experience of the U.S. States to Evaluate Issues in Implementing Formula Apportionment at the International Level', Dec. 23 Tax Notes International , 2113-2144.

Weiner, Joann (1996), Estimates of How the Unitary Tax Affects Business Investment , Working Paper, Jan. 3, 1996.

Wheeler, J. E. (1988), 'An Academic Look at Transfer Pricing In a Global Economy', 87 Tax Notes , 96 ff.

Whitman, D. S. (1995), 'Recent Developments: Barclays Bank v. Franchise Tax Board of California: Worldwide Combined Reporting Survives For State Taxation of Multinational Enterprises', 3 Tulane Journal of International and Comparative Law , 265 ff.

Willard, Kristen L. (1994), Essays On International Taxation , Princeton, Princeton University Press.

Wilson, G. P. (1993), 'The Role of Taxes in Location and Sourcing Decisions', in Giovannini, A., Hubbard, R.G., Slemrod, J. (eds.), Studies in International Taxation , Chicago: University of Chicago Press.

Wong Pakshong, Michael (1980), 'The Future Position of Singapore in International Taxation', 34(4) Bulletin for International Fiscal Documentation , 146-149.

Workman, D. J. (1982), 'Comment: The Use of Offshore Tax Havens for the Purpose of Criminally Evading Income Taxes', 73 Journal of Criminal Law and Criminology , 675 ff.

X., 'Introduction to International Taxation', American Bar Association .

Young, Garry (1994), 'International Competitiveness, International Taxation and Domestic Investment', 0(148) National Institute Economic Review , 44-48.

Young, K. H. (1988), 'The Effects of taxes and Rates of Return on Foreign Direct Investment Into the United States', 41 National Tax Journal , 109-121.

Zodrow, George R. (1991), 'On the ÎTraditional' and ÎNew' Views of Dividend Taxation', 44 National Tax Journal , 497-509.

Zodrow, George R. and Mieszkowski, Peter (1986), 'Pigou, Tiebout, Property Taxation, and the Underprovision of Public Goods', 19 Journal of Urban Economics , 356-370.

Zucker, D. (1983), 'Note: MCA, Inc. v. United States: Judicial Recognition of the Separate Interests Theory', 5 Journal of International Law and Business , 680 ff.