M. Brajcich, Andrew; L. Friesner, Daniel; Q. McPherson, … - In: Multinational Business Review 21 (2013) 3, pp. 269-289
) from bringing cash (in the form of dividends) home and investing those monies in the USA. As a result, Congress passed, and … cash repatriations to the USA over the course of a single tax year, i.e. a “tax holiday”. The purpose of this paper is to … AJCA tax holiday, from various countries to the USA. The paper applies a Lintner equation within a gravity model framework …