The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everyth

Several recent papers argue that corporate income taxes should not be used by small, open economies. With capital mobility, the burden of the tax falls on fixed

The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --

Interest in corporate tax reform that lowers the rate and broadens the base has developed in the past several years. Some discussions by economists in opinion p

This volume brings together nine papers from a conference on international macroeconomics sponsored by the NBER in 1985. International economists as well as gra