Published: 2022-05-02

Neutral International Tax Rules Allocating Costs: Successful Formula for U.S. Research and Development

Karen B. Brown

333–353

Abstract

The decline of U.S. research and development efforts in recent years dominates political, scientific and academic discourse. It is attributed,...

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Horizontal Equity: A Further Note

Richard A. Musgrave

354–359

Abstract

Writing some thirty years ago, I argued that "the requirements of horizontal and vertical equity are but different sides of the same coin. If...

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