Gary C. Hufbauer, US Taxation of International Income (Washington, D.C., Institute for International Economics, 1992), p. 56. M. Feldstein and D. Hartman, “The optimal taxation of foreign source income, Quarterly Journal of Economics, vol. 93 (1979), p. 613.
Voir Gary C. Hufbauer, United States Taxation of International income (Institute for International Economics, Washington, 1992) p. 56; M. Feldstein et D. Hartman, « The optimal taxation of foreign source income », Quarterly Journal of Economics, vol. 93, (1979), p. 613.