id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-402	Altshuler, Rosanne; Grubert, Harry	The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies	2022	31	.pdf	application/pdf	11273	511	57	We then look at the period between 1992 and 2000 to see whether the process explaining decreases in country effective tax rates have changed. Altshuler, Grubert, and Newlon (2001) (hereafter, AGN) used these data to explicitly test whether the location of capital invested abroad by manufacturing affiliates of U.S. MNCs became more sensitive to differences in host country effective tax rates between 1984 and 1992.	cache/ftr-402.pdf	txt/ftr-402.txt