Billings, B. Anthony; Mougoué, Mbodja; Musazi, Buagu - In: Public Finance Review 37 (2009) 2, pp. 170-197
There is a paucity of research evidence regarding the likely long-term economic consequences of firms' foreign tax credit (FTC) status on asset deployment between the United States and foreign locations. The existing literature primarily focuses on income, not asset, shifting with respect to FTC...