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We examine how firms respond to uncertainty around U.S. tax policy changes, namely the individual level tax rate increases set to take effect on January 1, 2011 and January 1, 2013. We provide evidence that firms time the uncertainty in the tax environment and revise their dividend policy to an...
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Modern societies are increasingly formed by social, economic and legal relations that dissolve the traditional boundaries of nation states. Transnational firms and other cross-border organizations and networks develop new modes of cooperation, thereby setting new standards of governance. At the...
Persistent link: https://www.econbiz.de/10012679292