Template-Type: ReDIF-Article 1.0 Author-Name: Kimberly A. Clausing Title: The Role of U.S. Tax Policy in Offshoring Journal: Brookings Trade Forum Pages: 457-482 Volume: 2005 Issue: 1 Year: 2005 DOI: 10.1353/btf.2006.0010 Handle: RePEc:aoo:194675