The Effect of Taxes on Production Location
研究美国出口税收规则和国内外税率差异如何激励跨国公司选择出口而非海外生产，发现出口使用与税收激励正相关。
U.S. export tax rules and differences between U.S. and foreign corporate tax rates often create an incentive for U.S. multinational corporations (MNCs) to use exports rather than foreign production to serve their foreign markets. This paper examines the effect of this tax incentive on MNCs' production location choices. Specifically, I examine the relation between the ratio of export sales to foreign production sales and measures of the export tax incentive for manufacturing MNCs during the period from 1984 to 1992. The evidence indicates that the use of exports is positively related to the tax incentive. My research extends studies of the determinants of international production location (e.g., Dunning [1993] and Hollander [1984]) by including tax incentives in the location decision. In addition, because the export