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The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations

Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023

We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...

Persistent link: https://www.econbiz.de/10014228546

Shifting incentives : the impact of the Tax Cuts and Jobs Act on S bank conversions

Nguyen, Ca; Pacheco, Alejandro; Stone, Randall - In: Managerial finance 49 (2023) 12, pp. 1964-1978

Persistent link: https://www.econbiz.de/10014428745

Profit shifting before and after the tax cuts and jobs act

Clausing, Kimberly A. - In: National tax journal 73 (2020) 4, pp. 1233-1265

Persistent link: https://www.econbiz.de/10012590770

The effects of taxes and stock repurchases on domestic and multinational companies’ debt levels

Liu, Hanni - In: The journal of corporate accounting & finance 33 (2022) 2, pp. 154-172

Persistent link: https://www.econbiz.de/10013186138

Did the tax cuts and jobs act reduce profit shifting by US multinational companies?

Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2022

Persistent link: https://www.econbiz.de/10013341814

The US corporate income tax reform and its implications for the EU

Janský, Petr - 2019

The recent US tax reform, Tax Cuts and Jobs Act of 2017, lowered the statutory corporate income tax rates and brought other important changes for the taxation of multinational enterprises worldwide. This paper reviews these changes and discusses their effects for effective tax rates and tax...

Persistent link: https://www.econbiz.de/10012013885