The Resource Barriers to mobility : the lockout effect of U.S. taxation of worlwide corporate profits

Barriers to mobility : the lockout effect of U.S. taxation of worlwide corporate profits

Label
Barriers to mobility : the lockout effect of U.S. taxation of worlwide corporate profits
Title
Barriers to mobility : the lockout effect of U.S. taxation of worlwide corporate profits
Creator
Subject
Language
  • eng
  • eng
Summary
Using data from a survey of tax executives, the authors examine the corporate response to the one-time dividends received deduction in the American Jobs Creation Act of 2004. They describe the firms' reported sources and uses of the cash repatriated and they also examine non-tax costs companies incurred to avoid the repatriation tax prior to the Act. Finally, they examine whether firms would repatriate cash again if a similar Act were to occur in the future. Overall, the evidence is consistent with a substantial lockout effect resulting from the current U.S. policy of taxing the worldwide profits of U.S. multinationals
Citation source
In: National tax journal. - Washington. - Vol. 63 (2010),
http://library.link/vocab/creatorName
  • Graham, J.R
  • Hanlon, M
  • Shelvin, T
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • repatriation
  • tax policy
  • worldwide income
Label
Barriers to mobility : the lockout effect of U.S. taxation of worlwide corporate profits
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2010/K-N/NTJ/4_1111-1144.zip
Publication
Note
20110707

Library Locations

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