Discussion of: Do debt constraints influence firms' sensitivity to a temporary tax holiday on repatriations?
Alternative title: | Do debt constraints influence firms' sensitivity to a temporary tax holiday on repatriations? |
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Year of publication: |
2011
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Authors: | Blouin, Jennifer L. |
Other Persons: | Albring, Susan M. (reviewed) ; Mills, Lillian F. (contributor) ; Newberry, Kaye J. (contributor) |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 33.2011, 2, p. 29-33
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Subject: | Steuervergünstigung | Tax incentive | Liquiditätsbeschränkung | Liquidity constraint | Multinationales Unternehmen | Transnational corporation | Steuerwirkung | Tax effects | Fremdkapital | Debt financing | Körperschaftsteuer | Corporate income tax | Dividende | Dividend |
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