Rachael Doud

Yale University

New Haven, CT 06520

United States

SCHOLARLY PAPERS

1

DOWNLOADS
Rank 38,967

SSRN RANKINGS

Top 38,967

in Total Papers Downloads

817

CITATIONS

1

Scholarly Papers (1)

1.

Technological Innovation, International Competition, and the Challenges of International Income Taxation

Columbia Law Review, Vol. 113, 2013, Yale Law & Economics Research Paper No. 460, Columbia Law and Economics Working Paper No. 437
Number of pages: 100 Posted: 20 Oct 2012 Last Revised: 09 May 2013
Michael J. Graetz and Rachael Doud
Columbia Law School and Yale University
Downloads 681 (21,893)
Citation 1

Abstract:

international taxation, patent boxes, R&D, IP income, technological innovation, income shifting, advanced manufacturing, tax policy, MNE