Browsing JSSISI: Journal of The Statistical and Social Inquiry Society of Ireland, 1847- by Subject "Foreign tax credit"

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    • Sensible tax policies in open economies 

      Hines, James R. (Statistical and Social Inquiry Society of Ireland, 2004)
      This paper evaluates the design and the desirability of business taxes in small open economies, in light of evidence of the impact of taxation on the activities of multinational firms. The high degree of international ...