In this chapter we analyze how the designation of foreign earnings as “permanently reinvested” outside the US (PRE) is related to subsequent firm growth and market returns. Prior research suggests that firms that hold excess cash in foreign markets to avoid the US corporate income tax...

This project requires students to analyze and make a client recommendation for the most tax-effective saving option, comparing a traditional individual retirement account (IRA) versus Roth IRA. Students analyze the two alternatives and track growth as well as projected tax liability over the...

We investigate whether consumer-directed tax credits motivate purchasing behavior in the same manner as traditional retail concessions (e.g., price discounts). In our experimental study, consumers choose between relatively expensive incentivized products and less expensive standard products....