Articles
Neutral International Tax Rules Allocating Costs: Successful Formula for U.S. Research and Development
333–353
AbstractThe decline of U.S. research and development efforts in recent years dominates political, scientific and academic discourse. It is attributed,...
Horizontal Equity: A Further Note
354–359
AbstractWriting some thirty years ago, I argued that "the requirements of horizontal and vertical equity are but different sides of the same coin. If...