1. Note: Digital services include telecommunications, computer, and information services;Source: United Nations Conference on Trade and Development (UNCTAD) Statistics,2015
2. Th e U.S. Corporate Tax Reform and Its Macroeconomic Outcomes;Nahid Anaraki;Research in World Economy,2013
3. US Multinational Companies: Operations of US Parents and Th eir Foreign Affi liates in 2010;Kevin B Barefoot;Survey of Current Business,2012
4. Th e Diff erential Eff ects of Bilateral Tax Treaties;Bruce A Blonigen;American Economic Journal: Economic Policy,2014
5. Multinational Firm Tax Avoidance and Tax Policy;Kimberly A Clausing;National Tax Journal,2009