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Repatriation Taxes and Dividend Distortions

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NBER2001-10-01 更新2025-01-04 收录
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This paper analyzes the effect of repatriation taxes on dividend payments by the foreign affiliates of American multinational firms. The United States taxes the foreign incomes of American companies, grants credits for any foreign income taxes paid, and defers any taxes due on the unrepatriated

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2001-10-01
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