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...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Article |
| Language: | English |
| Published: |
National Tax Association,
2014-06-10T19:15:32Z.
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| Subjects: | |
| Online Access: | Get fulltext |