Evaluating International Tax Reform

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Jan 2003 English Publisher:University of Chicago PressJournal:National Tax Journal, volume 56, pages 487-502 (issn: 0028-0283, eissn: 1944-7477,

Copyright policy )

Authors: Desai, Mihir A.; Hines, James R. Jr.;

doi: 10.17310/ntj.2003.3.03 , 10.2139/ssrn.425943

Evaluating International Tax Reform

- Summary
- Metrics

Abstract

This paper introduces "capital ownership neutrality" (CON) and "national ownership neutrality" (NON) as benchmarks for evaluating the desirability of international tax reforms, and applies them to ...

Related Organizations

University of Michigan–Ann Arbor
United States
University of Michigan–Flint
United States
National Bureau of Economic Research
United States
Harvard University
United States

Impact byBIP!

	selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	106
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Top 10%
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Top 1%
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Top 10%