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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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investigate how workers' labour market transitions are affected by international outsourcing. In order to do so, we estimate … out of the labour force. Outsourcing is found to have no significant impact on job stability in the manufacturing sector … effect of outsourcing varies across skill levels. An analysis of the different labour market flows shows that labour market …
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