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Full-Text Articles in Accounting
The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward
The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward
Books/Book Chapters
No abstract provided.
U.S. Firms On Foreign (Tax) Holidays, Travis K. Chow, Jeffrey L. Hoopes, Edward L. Maydew
U.S. Firms On Foreign (Tax) Holidays, Travis K. Chow, Jeffrey L. Hoopes, Edward L. Maydew
Research Collection School Of Accountancy
We undertake the first large-sample analysis of foreign tax holiday participation by U.S. firms. Tax holidays are temporary reductions of tax granted by governments, usually contingent on the firm making new operational investments in the country. We predict and find that firms are more likely to participate in foreign tax holidays if they are highly capital-intensive and have highly profitable foreign operations, and less likely to participate in foreign tax holidays if they are capital constrained and if the firm is headed by a short-term focused CEO. While foreign tax holidays reduce taxes on foreign income, we also find that …
A Note On The New Fasb Rule On "Stranded Income Tax Effects", Robert Bloom
A Note On The New Fasb Rule On "Stranded Income Tax Effects", Robert Bloom
2018 Faculty Bibliography
No abstract provided.