Desai, Mihir A.; Hines, James R. Jr. - In: National Tax Journal 58 (2005) 2, pp. 275-78
The spirited comment by Grubert (2005) on Desai and Hines (2004) is a useful continuation in the ongoing debate on the appropriate taxation of foreign income. It raises numerous points on which intuition can easily go astray and, thereby, indirectly illustrates the benefits of hard and...