Taxation and the Location of U.S. Investments Abroad.
这篇工作论文从理论上讨论了美国企业在国际投资决策中考虑的税收实践，并用实际数据检验了理论，结论是美国企业总体上对净回报率有反应，尤其对适当设定的税率有反应。
Abstract The article presents information on the working paper, Taxation and the Location of U.S. Investments Abroad, by David G. Hartman and Daniel J. Frisch. This paper discusses in theory the tax practices which U.S. firms consider when making international investment decisions. Actual data are presented and analyzed to test the theoretical considerations. The authors draw the conclusion that U.S. firms respond in general to net rates of return and in particular to properly specified tax rates.