Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits
Using data from a survey of tax executives, we examine the corporate response to the one-time dividends received deduction in the American Jobs Creation Act of 2004. We describe the firms’ reported sources and uses of the cash repatriated and we also examine non-tax costs companies incurred to avoid...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Article |
| Language: | en_US |
| Published: |
National Tax Association
2014
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| Online Access: | http://hdl.handle.net/1721.1/87724 https://orcid.org/0000-0002-7009-1310 |