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We investigate how companies with large holdings of cash abroad have used those funds following the Tax Cuts and Jobs Act, which eliminated prior tax disincentives on the repatriation of foreign earnings
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We investigate how companies with large holdings of cash abroad have used those funds following the Tax Cuts and Jobs Act (TCJA), which eliminated prior tax disincentives on the repatriation of foreign earnings
Persistent link: https://www.econbiz.de/10012847222
Congress might repeal the residual U.S. tax imposed when non-U.S. subsidiaries repatriate earnings to U.S. parent corporations. Repeal would raise the transition issue of how to tax the $1 trillion to $2 trillion of offshore earnings held by such non-U.S. subsidiaries. This article proposes a...
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Currently, one of the most widely discussed topics is offshoring. For many executives in the technology sector, the combination of low wages and faster work flow has made offshoring a necessity in protecting their competive edge. In this work, we provided our supplementary view why many...
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This paper explores the effects of outsourcing on employee well-being through the use of the Finnish linked employer …-employee data. The direct negative effect of outsourcing is attributable to greater job destruction and worker outflow. In terms of … perceived well-being, the winners in international outsourcing are those who are capable of performing interactive tasks (i …
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