Country and Multinational Company Responses to the Tax Reform Act of 1986
Examines tax data on U.S.-based multinationals (from federal tax forms 1118 and 5471) to determine responses to the Tax Reform Act of 1986 (TRA '86). Finds that the decrease in the average foreign tax rate on dividends (1984-1992) is attributable to a decrease in country average tax rate.
Year of publication: |
1996
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Authors: | Grubert, Harry ; Randolph, William C. ; Rousslang, Donald J. |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 49.1996, 3, p. 341-58
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Publisher: |
National Tax Association - NTA |
Saved in:
freely available
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