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"Basket cases" : tax incentives and international joint venture participation by American multinational firms

Desai, Mihir A.; Hines, James R. - In: Journal of public economics 71 (1999) 3, pp. 379-402

Persistent link: https://www.econbiz.de/10001352916

"Basket" cases : international joint ventures after the tax reform act of 1986

Desai, Mihir A.; Hines, James R. - 1996

Persistent link: https://www.econbiz.de/10000604942

Evaluating international tax reform

Desai, Mihir A.; Hines, James R. - In: National tax journal 56 (2003) 3, pp. 487-502

Persistent link: https://www.econbiz.de/10002006991

Old rules and new realities : corporate tax policy in a global setting

Desai, Mihir A.; Hines, James R. - In: National tax journal 57 (2004) 4, pp. 937-960

Persistent link: https://www.econbiz.de/10002576744

Evaluating international tax reform

Desai, Mihir A. (contributor); Hines, James R. (contributor) - 2003

Persistent link: https://www.econbiz.de/10003086083

"Basket" Cases : International Joint Ventures after the Tax Reform Act of 1986

Desai, Mihir A.; Hines, James R. - 2021

This paper examines the impact of the Tax Reform Act of 1986 (TRA) on international joint ventures by American firms. The evidence suggests that the TRA had a significant effect on the organizational form of U.S. business activity abroad. The TRA mandates the use of separate credits on income...

Persistent link: https://www.econbiz.de/10013237559