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Financial reporting versus tax incentives and repatriation under the 2004 tax holiday

Morrow, Michaele; Ricketts, Robert C. - In: The journal of the American Taxation Association : a … 36 (2014) 1, pp. 63-87

Persistent link: https://www.econbiz.de/10010366804

Annual report readability and share repurchases under a temporary tax holiday

Zhao, Xin; Filbeck, Greg; Deshmukh, Ashutosh - In: Advances in taxation 27 (2020), pp. 73-102

Persistent link: https://www.econbiz.de/10012391931

Foreign acquisition and R&D activities : evidence from a small open economy

Jung, Hoyong - In: Applied economics letters 28 (2021) 20, pp. 1732-1737

Persistent link: https://www.econbiz.de/10012652589

Responses of US multinational firms to a temporary repatriation tax holiday: A literature review and synthesis

Dong, Qi Flora; Cao, Yiting; Zhao, Xin; Deshmukh, Ashutosh - In: Journal of Accounting Literature 43 (2019) 1, pp. 108-123

The effect of tax policy on the repatriation of foreign earnings is a topic of ongoing discussion among policymakers, academics, and the popular press. It has become more salient due to the 2017 Tax Cuts and Jobs Act (TCJA), which permanently removed repatriation tax. This paper synthesizes the...

Persistent link: https://www.econbiz.de/10014839751

Policy effects of international taxation on firm dynamics and capital structure

Spencer, Adam Hal - 2020

Persistent link: https://www.econbiz.de/10012659895

Repatriation taxes, internal agency conflicts, and subsidiary-level investment efficiency

Amberger, Harald J.; Markle, Kevin S.; Samuel, David M. P. - In: The accounting review : a publication of the American … 96 (2021) 4, pp. 1-25

Persistent link: https://www.econbiz.de/10012626550

Repatriation taxes and internal agency conflicts and subsidiary-level investment efficiency

Amberger, Harald; Markle, Kevin S.; Samuel, David M. P. - 2019

Using a global sample of multinational corporations (MNCs) and their foreign subsidiaries, we find that repatriation taxes impair subsidiary-level investment efficiency. Consistent with internal agency conflicts between the central management of the MNC and the manager of the foreign subsidiary...

Persistent link: https://www.econbiz.de/10011922836

The reinvestment by multinationals as a capital flow : crises, imbalances, and the cash-based current account

Hansen, Erwin; Wagner, Rodrigo - In: Journal of international money and finance 124 (2022), pp. 1-19

Persistent link: https://www.econbiz.de/10013435227

Policy effects of international taxation on firm dynamics and capital structure

Spencer, Adam Hal - In: The review of economic studies : RES 89 (2022) 4, pp. 2149-2200

Persistent link: https://www.econbiz.de/10013349984

Announcing the repatriation of indefinitely reinvested earnings

Krieg, Kimberly S. - In: Advances in taxation 29 (2021), pp. 25-64

Persistent link: https://www.econbiz.de/10014426291

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