Grubert, Harry; Randolph, William C.; Rousslang, Donald J. - In: National Tax Journal 49 (1996) 3, pp. 341-58
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.