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- Title
FOREIGN INVESTMENT AND FINANCE WITH RISK.
- Authors
Hartman, David G.
- Abstract
This article discusses the effects of the U.S. system of taxing foreign source investment income on the aggregate foreign operations of the business enterprises. In attempting to explain the firm's decision to invest abroad, many authors have stressed the role played by differences in risk of investments in different countries. However, little consideration has been given to risk in an aggregate context relevant to policy decisions. This inclusion of risk implies that the effects of government policies on foreign investment could be quite different from those usually assumed.
- Subjects
UNITED States; TAXATION; FOREIGN investments; BUSINESS enterprises; COMMERCIAL policy; FOREIGN source income
- Publication
Quarterly Journal of Economics, 1979, Vol 93, Issue 2, p213
- ISSN
0033-5533
- Publication type
Article
- DOI
10.2307/1883192