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The Effect of the Tax Cuts and Jobs Act on Foreign Investment of U.S. Multinational Corporations
Samuel, David M. P. - 2022
This study examines the effect of the 2017 Tax Cuts and Jobs Act (TCJA) on capital investment, labor investment, and the productivity of foreign subsidiaries of U.S. multinational corporations (MNCs). Proponents of the TCJA argue it decreased foreign investment by leveling the playing field...
Persistent link: https://www.econbiz.de/10014238858
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Tax Policy and Investment in a Global Economy
Chodorow-Reich, Gabriel; Smith, Matthew; Zidar, Owen M.; … - National Bureau of Economic Research - 2024
We evaluate the 2017 Tax Cuts and Jobs Act. Combining reduced-form estimates from tax data with a global investment model, we estimate responses, identify parameters, and conduct counterfactuals. Domestic investment of firms with the mean tax change increases 20% versus a no-change baseline. Due...
Persistent link: https://www.econbiz.de/10014512034
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Tax policy and investment in a global economy
Chodorow-Reich, Gabriel; Smith, Matthew; Zidar, Owen M.; … - 2024
Persistent link: https://www.econbiz.de/10014581053
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Effects of home country tax reform on FDI inflows to South Korea : a synthetic control method approach
Yang, JinHyuk; Kang, Youngho - In: Economics letters 225 (2023), pp. 1-5
Persistent link: https://www.econbiz.de/10014308633
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Developed economy investment promotion agencies and emerging market foreign direct investment : the case of Chinese FDI in Canada
Anderson, John; Sutherland, Dylan - In: Journal of world business : JWB 50 (2015) 4, pp. 815-825
Persistent link: https://www.econbiz.de/10011392822
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Multinationals in Canada : theory, performance and economic impact
Rugman, Alan M. - 1980
Persistent link: https://www.econbiz.de/10013543695
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Multinationals in Canada: Theory, Performance and Economic Impact
Rugman, Alan M. - 1980
Multinationals in Canada -- 5 An Empirical Analysis of Profits and Risk in Canadian Multinationals -- 6 Private and Social Rates of … Return from U.S. Foreign Direct Investment in Canada -- 7 Transfer Pricing in the Canadian Mining Industry -- 8 The Economic … Impact of Multinationals in Canada -- III Public Policy Towards Multinationals -- 9 The Foreign Ownership Debate in Canada …
Persistent link: https://www.econbiz.de/10013522385
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Impact of the 2017 tax cuts and job act on foreign cash holdings of U.S. multinational corporations
Manakyan, Herman; Mathers, Ani Manakyan - In: Accounting & taxation : AT 13 (2021) 1, pp. 15-30
Persistent link: https://www.econbiz.de/10012692798
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Impact of the 2017 Tax Cuts and Jobs Act on Foreign Cash Holdings of U.S. Multinational Corporations
Manakyan, Herman; Mathers, Ani Manakyan - 2021
U.S. Multinational Corporations (MNCs) generate significant amounts of income in foreign countries hrough their international affiliates and subsidiaries. Prior to 2018, this income was subject to U.S. taxation only when repatriated to the U.S., creating an incentive for those firms to retain...
Persistent link: https://www.econbiz.de/10013216895
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The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States
Matheson, Thornton; Klemm, Alexander; Power, Laura; … - 2022
The 2017 Tax Cuts and Jobs Act (TCJA) sharply reduced effective corporate income tax rates on equity-financed US investment. This paper examines the reform’s impact on US inbound foreign direct investment (FDI) and investment in property, plant and equipment (PPE) by foreign-owned US...
Persistent link: https://www.econbiz.de/10013406749