• Publications
  • Influence
Three Sides of Harberger Triangles
Harberger triangles are used to calculate the efficiency costs of taxes, government regulations, monopolistic practices, and various other market distortions. This paper considers the historicalExpand
  • 137
  • 7
  • PDF
On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s
This paper explores the effect of recent U.S. tax changes on the R&D activities of American multinational corporations. Prior to 1986, U.S. multinational firms could deduct all of their domestic R&DExpand
  • 92
  • 5
International Taxation and Multinational Activity
Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue forExpand
  • 75
  • 4
Taxation and U.S. Multinational Investment
In 1985, nonbank U.S. multinational companies employed 24.5 million workers, had worldwide sales of almost $3.5 trillion, and net income of $150 billion on assets of $4.2 trillion. The foreignExpand
  • 31
  • 2
  • PDF
The Flight Paths of Migratory Corporations
American corporations earn a large and growing share of their profits from their foreign operations. U.S. law taxes American corporations on their worldwide income, and in so doing may discourage newExpand
  • 34
  • 2
The Tax Treatment of Structures
  • 2