Do debt constraints influence firms' sensitivity to a temporary tax holiday on repatriations?
Year of publication: |
2011
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Authors: | Albring, Susan M. ; Mills, Lillian F. ; Newberry, Kaye J. |
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. 1-27
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Subject: | Fremdkapital | Debt financing | Liquiditätsbeschränkung | Liquidity constraint | Steuervergünstigung | Tax incentive | Multinationales Unternehmen | Transnational corporation | Steuerwirkung | Tax effects | Körperschaftsteuer | Corporate income tax | Dividende | Dividend | USA | United States | 2004 |
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