U.S. multinational companies' payout and investment decisions in response to international tax provisions of the Tax Cuts and Jobs Act of 2017
Brooke D. Beyer, Jimmy F. Downes, Mollie E. Mathis, Eric T. Rapley
| Year of publication: |
2023
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|---|---|
| Authors: | Beyer, Brooke D. ; Downes, Jimmy F. ; Mathis, Mollie E. ; Rapley, Eric T. |
| 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. 45.2023, 1, p. 35-61
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| Subject: | Tax Cuts and Jobs Act | payout policy | capital investment | internal capital market | USA | United States | Multinationales Unternehmen | Transnational corporation | Steuerwirkung | Tax effects | Kapitalertragsteuer | Capital income tax | Steuersenkung | Tax cut | Steuerpolitik | Tax policy | Investitionsentscheidung | Investment decision |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JATA-2020-037 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014279463