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- . 1988. International Tax Competition: The Foreign Government Response in Canada and Other Countries. National TaxJournal 41 (September):347-55.
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- . 1989c. Lessons for LDCs of U.S. Income Tax Reform. In Tax Reform in Developing Countries, ed. Malcolm Gillis, 347-90. Durham, N.C.: Duke University Press.
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- . 1989d. U.S. Tax Laws and Capital Flight from Latin America. InterAmerican Law Review 20 (2):321-57.
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- . 1990.Can Direct and Indirect Taxes Be Added for International Comparisons of Competitiveness? In Reforming Capital Income Taxation, ed. Horst Siebert, 119. Tubingen, Germany: J. C. B. Mohr.
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- . 1990a. International Aspects of Tax Policy for the 21st Century. American Journal of TaxPolicy 8 (2):167-85.
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- . 1990b. International Considerations in U.S. Tax Reform. In Influence of Tax Differentials on International Competitiveness, 3-23. Deventer, The Netherlands: Kluwer.
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- . 1990b. Recent Tax Reform in Canada: Policy Responses to Global and Domestic Pressures. In World TarReform: Case Studies of Developed and Developing Countries, ed. Michael J. Boskin and Charles E. McLure, Jr., 73-91. San Francisco: ICS Press for the International Center for Economic Growth.
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- . 1991. Competitive Advantage and the Optimal Tax Treatment of the ForeignSource Income of Multinationals: The Case of the United States and Japan. American Journal of TaxPolicy 9 (1):113-43.
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- 1. Mervyn A. King and Don Fullerton, eds., The Taration of Income from Capitul (Chicago: University of Chicago Press, 1984).
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Aaron, Henry J. 1989. Politics and the Professors Revisited. American Economic Review 79 (2):l-15.
Bernheim, B. Douglas. 1988. Budget Deficits and the Balance of Trade. In Tar Policy and the Economy, ed. Lawrence H. Summers, 2:1-31. Cambridge, MA: MIT Press.
- Bird, Richard M., and Charles E. McLure, Jr. 1990. The Personal Income Tax in an Interdependent World. In The Personal Income Tax: Phoenixfrom the Ashes? ed. Sijbren Cnossen and Richard M. Bird, 235-55. Amsterdam: North-Holland.
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- Birnbaum, Jeffrey, and Alan Murray. 1987. Showdown at Gucci Gulch. New York: Random House.
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- Boskin, Michael J., and Charles E. McLure, Jr., 1990. World TaxReform: Case Studies of Developed and Developing Countries. San Francisco: ICS Press for the International Center for Economic Growth.
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- Bossons, John. 1987. The Impact of the 1986 Tax Reform Act on Tax Reform in Canada. National TaxJournal 40 (3):331-38.
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- Carlson, George N., and Harvey Galper. 1984. Water’s Edge versus Worldwide Unitary Combination. In The State Corporation Income Tax:Issues in Worldwide Unitary Combination, ed. Charles E. McLure, Jr., 1-40. Stanford, CA: Hoover Institution Press.
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- Conlan, Timothy J., David R. Bean, and Margaret T. Wrightson. 1990. Taring Choices: The Politics of Tax Reform. Washington, D.C.: Congressional Quarterly Press.
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Jun, Joosung. 1989. Tax Policy and International Direct Investment. NBER Working Paper no. 3048. Cambridge, MA: National Bureau of Economic Research.
- Kopits, George, and Leif Muten. 1984. The Relevance of the Unitary Approach for Developing Countries. In The State Corporation Income Tax: Issues in Worldwide Unitary Combination, ed. Charles E. McLure, Jr., 269-80. Stanford, CA: Hoover Institution Press. Charles E. McLure, Jr.
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- McLure, Charles E., Jr. 1986a. Economic Perspectives on State Taxation of Multijur. 1986b. Tax Competition: Is What’s Good for the Private Goose Also Good . 1986c. Where Tax Reform Went Astray. VillanovaLaw Review (6):1619-63.
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McLure, Charles E., Jr., and George R. Zodrow. 1987. Treasury 1and the Tax Reform Act of 1986:The Economics and Politics of Tax Reform. Juurnal of Economic Perspectives 1 (1):37-58.
- McLure, Charles E., Jr., Jack Mutti, Victor Thuronyi, and George R. Zodrow. 1990. The Taxation of Incume from Business and Capital in Colombia. Durham, N.C.: Duke University Press.
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- Musgrave, Peggy B. 1990. Comment on Richard M. Bird and Charles E. McLure, Jr., The Personal Income Tax in an Interdependent World. In The Personal Income Tax: Phoenix from the Ashes? ed. Sijbren Cnossen and Richard M. Bird, 256-59. Amsterdam: North-Holland.
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Musgrave, Richard A. 1987. Short of Euphoria. Journal of Economic Perspectives 1 Pechman, Joseph A. 1988. World Tax Reform: A Progress Report. Washington, D.C.: Brookings Institution.
Razin, Assaf and Efraim Sadka. 1989. International Tax Competition and Gains from Tax Harmonization. NBER Working Paper no. 3152. Cambridge, MA: National Bureau of Economic Research.
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- Shoven, John B. 1990. The U.S. Tax Reform of 1986:Is It Worth Copying? In World Tax Reform: Case Studies of Developed and Developing Countries, ed. Michael J. Boskin and Charles E. McLure, Jr., 177-85. San Francisco: ICS Press for the International Center for Economic Growth.
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- Sinn, Hans-Werner. 1987. Capital Income Taxationand Resource Allocation. Amsterdam: North-Holland.
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- Slemrod, Joel. 1990. Tax Principles in an International Economy. In World Tax Reform: Case Studies of Developed and Developing Countries, ed. Michael J. Boskin isdictional Corporations. Arlington, VA: Tax Analysts. for the Public Gander?“ National TaxJournal 39 (3):341-48. (1) 59-7 1, Tax Reform in the United States and Charles E. McLure, Jr., 11-23. San Francisco: ICS Press for the International Center for Economic Growth.
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Summers, Lawrence H. 1988. Tax Policy and International Competitiveness. In International Aspects of Fiscal Policies, ed. Jacob A. Frenkel, 349-75. Chicago: University of Chicago Press.
- Tanzi, Vito. 1987. The Response of Other Industrial Countries to the U.S. Tax Reform Act. National TaxJournal 40 (3):339-55.
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- The President’s Tax Proposals to the Congressfor Fairness, Growth, and Simplicity. 1985. Washington, D.C.: U.S. Government Printing Office.
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- Tillinghast, David R. 1990. International Tax Simplification. American Journal o f Tax Policy 8 (2):187-247.
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- U.S. Department of the Treasury. 1984. TaxReformfor Fairness, Simplicity, and Economic Growth. Washington, D.C.: U.S. Government Printing Office.
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- Whalley, John. 1990a. Foreign Responses to U.S. Tax Reform. In Do Taxes Matter: TheImpact of the TaxReform Act of 1986, ed. Joel Slemrod, 286-314. Cambridge, MA: MIT Press.
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- Witte, John F. 1985. The Politics and Development of the Federal Income Tar. Madison: University of Wisconsin Press. Zodrow, George R., and Charles E. McLure, Jr. Forthcoming. Implementing Direct Consumption Taxes in Developing Countries. TaxLaw Review. COmment Toshiaki Tachibanaki This is a very valuable survey paper on the experience of the U.S. tax reform and its implication for the other countries. Obviously, the United States is the most influential country in the world. Thus, it has a specialvalue for the other countries. One interesting and useful element of this paper is that Charles McLure presents his personal opinions in several cases. This reflects the fact that McLure was at one time an insider of the U.S. tax reform. Therefore, readers can learn some insider stories. My comments are largely addressed to his opinions.
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