Dong, Qi Flora; Cao, Yiting; Zhao, Xin; Deshmukh, Ashutosh - In: Journal of Accounting Literature 43 (2019) 1, pp. 108-123
The effect of tax policy on the repatriation of foreign earnings is a topic of ongoing discussion among policymakers, academics, and the popular press. It has become more salient due to the 2017 Tax Cuts and Jobs Act (TCJA), which permanently removed repatriation tax. This paper synthesizes the...