The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications

Author:

Blumenthal Marsha,Slemrod Joel B.

Publisher

Springer Science and Business Media LLC

Subject

Economics and Econometrics,Finance,Accounting

Reference11 articles.

1. Arlinghaus, Barry P., and Donald T. Anderson. (1986). ?The Organization and Operation of the Tax Function of Large Corporations: A 1986 Update.?The Tax Executive, Summer.

2. Blumenthal, Marsha, and Joel Slemrod. (1992). ?The Compliance Cost of the U.S. Individual Tax System: A Second Look After Tax Reform.?National Tax Journal, 45(2) June, 85?202.

3. Blumenthal, Marsha, and Joel Slemrod. (1994). ?The Compliance Costs of the U.S. Corporate Income Tax for Large Corporations.?Proceedings of the 86th Annual Conference of the National Tax Association, National Tax Association, Columbus, OH, 32?35.

4. Devereux, Michael. (1992). ?The Impact of Taxation and International Business: Evidence from the Ruding Committee Survey.? Keele University Department of Economics Working Paper 92-10, May.

5. Grubert, Harry, and John Mutti. (1995). ?Taxing Multinationals in a World with Portfolio Flows and R&D: Is Capital Export Neutrality Obsolete??International Tax and Public Finance, forthcoming.

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