Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals
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下载链接：
https://www.nber.org/papers/w4667
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资源简介：
An open question in the literature on the taxation of multinational corporations is whether repatriation taxes influence whether the profits of foreign subsidiaries are repatriated or reinvested abroad. Theoretical models suggest that dividend remittances should not be influenced by repatriation
提供机构：
美国国家经济研究局
创建时间：
1994-03-01
