Billings, B.Anthony; McGill, Gary A.; Mougoué, Mbodja - In: Advances in taxation, (pp. 1-28). 2003
This article examines the sensitivity of U.S. exports to the availability of export incentives offered under the Domestic International Sales Corporation (DISC) and the Foreign Sales Corporation (FSC) provisions of U.S. tax law. Evidence on the efficacy of export tax incentives is mixed. The...
