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Firms’ Share Price Reactions to the American Jobs Creation Act

Novack, Garth; Martin, Xiumin; Pereira, Raynolde - 2011

The American Jobs Creation Act of 2004 permitted a one-time 85% dividend received deduction for repatriated foreign earnings. A stated purpose of this legislation was to permit companies to access foreign earnings domestically that would have been too costly previously because of repatriation...

Persistent link: https://www.econbiz.de/10014179130

The pricing of profit shifting

Delis, Fotis; Delēs, Manthos D.; Kokas, Sotirios; … - 2025

Persistent link: https://www.econbiz.de/10015419378

Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions

Dutt, Verena K.; Ludwig, Christopher; Nicolay, Katharina; … - In: International tax and public finance 26 (2019) 6, pp. 1259-1290

Persistent link: https://www.econbiz.de/10012487524

Corporate Tax Cuts, Merger Activity, and Shareholder Wealth

Blouin, Jennifer L. - 2020

bids by DPAD-advantaged firms conform to the predictions of the neoclassical theory of the firm and the theory of financial …

Persistent link: https://www.econbiz.de/10012854533

Corporate tax minimization and stock price reactions

Blaufus, Kay; Möhlmann, Axel; Schwäbe, Alexander - 2016

Tax minimization strategies may lead to significant tax savings, which could, in turn, increase firm value. However, such strategies are also associated with significant costs, such as expected penalties and planning, agency, and reputation costs. The overall impact of firms' tax minimization...

Persistent link: https://www.econbiz.de/10011447027

Stock market reaction to increased transparency : an analysis of country-by-country reporting in developing countries

Gabanatlhong, Bathusi - 2024

Country-by-country reporting aims to curb tax avoidance by multinational corporations and increase transparency in the tax system. This paper provides the first evidence of the effect of country-by-country in developing countries, focusing on the market response of the African stock market to...

Persistent link: https://www.econbiz.de/10015075540

Risk, Returns, and Multinational Production

Fillat Comenge, José Luis - 2010

market because they would forgo the option premium (sunk cost) that they paid to become multinationals. The theory provides a … higher returns and earnings yields than non-multinational firms. Within non-multinationals, exporters tend to have higher … multinationals. Multinational firms are more exposed to risk: following a negative shock, they are reluctant to exit the foreign …

Persistent link: https://www.econbiz.de/10013146784

Corporate Taxes, Partisan Politics, and Stock Returns

Mella, Javier - 2022

I investigate the effect of different measures of corporate taxes on stock returns. The results support the partisan politics cycle effect on equity returns. A high minus low (Hi-Lo) portfolio sorted by (Total Corporate Taxes/Total Assets) has an annual return of +3.8% during Republican...

Persistent link: https://www.econbiz.de/10013309793

Corporate Governance Structure of Ghanaian Firms and Corporate Tax Avoidance Behaviours : Empirical Evidence from Ghana Stock Exchange (Gse) Listed Firms

Zhu, Naiping; Mbroh, Nancy; Monney, Augustine - 2023

Tax avoidance is considered as old as taxation itself, and is traditionally viewed as being in the interest of shareholders since its aim is to reduce the firm’s cost structure. However, researchers have empirically found that corporate tax avoidance does not necessarily increase firm value as...

Persistent link: https://www.econbiz.de/10014355765

Do investors care about corporate taxes?

Brooks, Chris; Godfrey, Chris; Hillenbrand, Carola; … - In: The journal of corporate finance : contracting, … 38 (2016), pp. 218-248

Persistent link: https://www.econbiz.de/10011508890