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...

Dyreng et al. (2017) find that the effective tax rates for both foreign and domestic corporations have steadily declined over the past quarter century. However, contrary to conventional wisdom, the authors also find that U.S. multinational corporations do not have a tax-based cost advantage...

The American Jobs Creation Act of 2004 (the Act) created a tax holiday encouraging firms to repatriate foreign earnings and invest that capital in the United States. However, the Act did not require a direct tracing of the spending of repatriated funds; accordingly, repatriating firms could...

This article evaluates the benefits of converting to the Roth IRA during a depressed market and supports the adage that “every cloud has a silver lining”. Although taxpayers have watched the value of their retirement savings dwindle this year, it has created an opportunity for taxpayers to...