Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates-Reference-Cited by-同舟云学术

Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates

Published:2009-12 Issue:5 Volume:47 Page:1283-1316
ISSN:0021-8456
Container-title:Journal of Accounting Research
language:en
Short-container-title:

Author:

DYRENG SCOTT D.,LINDSEY BRADLEY P.

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1475-679X.2009.00346.x/fullpdf

Reference37 articles.

1. Altshuler, R. , and H. Grubert . “Governments and Multinational Corporations in the Race to the Bottom.” Tax Notes, February 27, 2006.

2. Bringing It Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings under the American Jobs Creation Act of 2004;Blouin;Journal of Accounting Research,2009

3. Blouin, J. ; L. Krull ; and L. Robinson . “Is U.S. Multinational Intra-Firm Dividend Policy Influenced by Capital Market Incentives?” Working paper, University of Pennsylvania, 2009.

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