The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan

Author:

Hasegawa Makoto,Kiyota Kozo

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance

Reference38 articles.

1. Interaction terms in Logit and Probit models;Ai;Econ. Lett.,2003

2. Where will they go if we go territorial? Dividend exemption and the location decisions of U.S. multinational corporations;Altshuler;Natl. Tax J.,2001

3. Do repatriation taxes matter? Evidence from the tax returns of U.S. multinationals;Altshuler,1995

4. Altshuler, R., Shay, S.E., Toder, E.J., 2015. Lessons the United States can learn from other countries' territorial systems for taxing income of multinational corporations. Available at SSRN:, http://ssrn.com/abstract=2557190.

5. A note on the new Japanese exemption policy of foreign subsidiary's dividends (gaikoku kogaisha haito ekikin fusannyu seido no kosatsu);Aoyama;Tsukuba Law J.,2009

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