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Discussion of: Do debt constraints influence firms' sensitivity to a temporary tax holiday on repatriations?
Blouin, Jennifer L. - In: The journal of the American Taxation Association : a … 33 (2011) 2, pp. 29-33
Persistent link: https://www.econbiz.de/10009384125
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Do debt constraints influence firms' sensitivity to a temporary tax holiday on repatriations?
Albring, Susan M.; Mills, Lillian F.; Newberry, Kaye J. - In: The journal of the American Taxation Association : a … 33 (2011) 2, pp. 1-27
Persistent link: https://www.econbiz.de/10009384131
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Do foreign multinationals ̉tax incentives influence their U.S. income reporting and debt policy?
Mills, Lillian F.; Newberry, Kaye J. - In: National tax journal 57 (2004) 1, pp. 89-107
Persistent link: https://www.econbiz.de/10002015550
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Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations?
Albring, Susan; Mills, Lillian F.; Newberry, Kaye - 2010
We examine whether U.S. multinationals’ private and public debt constraints influence their responses to a temporary reduction in repatriation taxes. Using a sample of 421 U.S. multinationals with permanently reinvested earnings, we find that external debt constraints played an important role...
Persistent link: https://www.econbiz.de/10014203686