Repatriation taxes, internal agency conflicts, and subsidiary-level investment efficiency
HJ Amberger, KS Markle… - The Accounting …, 2021 - publications.aaahq.org
Using a global sample of multinational corporations (MNCs) and their foreign subsidiaries,
we find that repatriation taxes impair subsidiary-level investment efficiency. Consistent with …
we find that repatriation taxes impair subsidiary-level investment efficiency. Consistent with …
The relation among trapped cash, permanently reinvested earnings, and foreign cash
SK Laplante, WL Nesbitt - Journal of Corporate Finance, 2017 - Elsevier
We investigate the relation among trapped cash, permanently reinvested earnings, and
foreign cash. We define trapped cash as cash and cash equivalents generated by foreign …
foreign cash. We define trapped cash as cash and cash equivalents generated by foreign …
Repatriation tax costs and US multinational companies' shareholder payouts
ML Nessa - The Accounting Review, 2017 - publications.aaahq.org
This paper examines whether and to what extent repatriation tax costs constrain US
multinational companies'(MNCs) distributions to shareholders. During the 1987–2004 …
multinational companies'(MNCs) distributions to shareholders. During the 1987–2004 …
US worldwide taxation and domestic mergers and acquisitions
This study shows that domestic mergers and acquisitions (M&A) were inhibited by the US's
worldwide tax policy on foreign-earned income. Double Irish structures, a complex web of …
worldwide tax policy on foreign-earned income. Double Irish structures, a complex web of …
An overview of academic tax accounting research drawing on US multinational taxation
T Shevlin - Journal of International Accounting Research, 2020 - publications.aaahq.org
Economics-based tax research in accounting draws heavily on the Scholes-Wolfson
framework. The framework develops a global approach to tax planning where all parties, all …
framework. The framework develops a global approach to tax planning where all parties, all …
Internal capital market inefficiencies, shareholder payout, and abnormal leverage
This study investigates how internal capital market inefficiencies influence capital return to
equity shareholders via dividends and repurchases. A company's allocation of capital …
equity shareholders via dividends and repurchases. A company's allocation of capital …
The initial effect of US tax reform on foreign acquisitions
HJ Amberger, L Robinson - Review of Accounting Studies, 2024 - Springer
Abstract The Tax Cuts and Jobs Act (TCJA) of 2017 marked a significant change in US
domestic and international tax policy, altering incentives for US firms to own foreign assets …
domestic and international tax policy, altering incentives for US firms to own foreign assets …
[图书][B] The Effect of US Tax Reform on Foreign Acquisitions
H Amberger, L Robinson - 2021 - faculty.tuck.dartmouth.edu
Abstract The Tax Cuts and Jobs Act (TCJA) of 2017 marked a significant change in US
international tax policy, altering the tax costs associated with US ownership of foreign …
international tax policy, altering the tax costs associated with US ownership of foreign …
“US worldwide taxation and domestic mergers and acquisitions” a discussion✰
Abstract Harris and O'Brien (2018) investigate whether US tax policy distorts US
multinationals'(MNCs) investment. They find that MNCs facing higher repatriation tax costs …
multinationals'(MNCs) investment. They find that MNCs facing higher repatriation tax costs …
The Effect of the 2017 US Tax Reform on US Acquisitions of Foreign Firms
HJ Amberger, L Robinson - … . Annual Conference on Taxation and Minutes of …, 2020 - JSTOR
The Tax Cuts and Jobs Act (TCJA) of 2017 is the most significant tax reform that the US has
experienced in decades, changing incentives for many corporate decisions. We emphasize …
experienced in decades, changing incentives for many corporate decisions. We emphasize …