000			01410nab a2200217 c 4500
999			_c149752 _d149752
003			ES-MaIEF
005			20240919190923.0
007			ta
008			240904s2024 us |||p| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100	1		_921782 _aHorst, Thomas
245	1	2	_aA comparison of effective tax rates for U.S. vs. foreign multinational corporations _c Thomas Horst
260			_c2024
520			_aThomas Horst is an independent economic consultant based in San Francisco. He is indebted to Priyan Thurairatnam and Elizabeth Gallalee of National Economic Research Associates for their assistance in compiling the data used in this report. He is also grateful to Gary Hufbauer, Bill Morgan, David Rosenbloom, Elizabeth Stevens, and Marty Sullivan for their comments on an earlier draft of this article. In this report, Horst compares U.S. and foreign multinational corporations’ effective tax rates for 11 industries, including a review of the effect of U.S. generally accepted accounting principles and international financial reporting standards used outside the United States.
650		4	_948526 _aTASAS
650		4	_942888 _aESTADOS UNIDOS
650		4	_946898 _aINFORMACIONES FINANCIERAS
650		4	_943600 _aEMPRESAS MULTINACIONALES
773	0		_9172174 _oOP 138-Bis/2024/114/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 8, May 20 2024, p. 1219-1237
942			_cART