This paper evaluates the literature concerning interregional, exportation and importation of state and local taxes. General analytical, principles of tax exportation are described. Major empirical studies, which, show considerable variation of exportation by type of tax and by state, are,...

In diesem Aufsatz wurde die amerikanische Schuhindustrie untersucht und gezeigt, wie sie in der vergangenen Dekade unter der steigenden Importkonkurrenz gelitten hat. Produktion, Firmenzahl und Beschäftigung sind in diesem Industriezweig zurückgegangen, ...

Migration of intangible assets from the United States to foreign countries has become easier due to the ability of U.S. firms to create hybrid entities in their affiliates abroad and to reach favorable cost sharing agreements with them. This strategy was particularly encouraged by the U.S....