Firms that lobbied for the tax holiday for repatriations provided under the American Jobs Creations Act of 2004 were the largest beneficiaries of the provision. They repatriated an average of over $4 billion under the Jobs Act. Although firms that lobbied for the tax holiday repatriated large...

The Administration's proposal for international tax policy reform is evaluated relative to another alternative, burden-neutral worldwide taxation, which also addresses the concerns that exist under the U.S. international tax policy. Both the Administration's reform proposal and burden-neutral...

While academic accounting journals publish research with potential policy implications, policy makers often do not consider these articles. Useful information currently being produced by accounting researchers can have a greater policy impact if it is effectively integrated, presented, and...