haku: @author Harris, D. / yhteensä: 4
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| Tekijä: | Harris, D. |
| Otsikko: | The impact of U.S. tax law revision on multinational corporations' capital location and income-shifting decisions |
| Lehti: | Journal of Accounting Research
1993 : VOL. 31, p. 111-140 |
| Asiasana: | USA TAX LAW CAPITAL |
| Kieli: | eng |
| Tiivistelmä: | This paper compares U.S. multinational corporations' (MCs') U.S. and worldwide income and investment activities before and after the Tax Reform Act of 1986. The results of these tests generally are consistent with income shifting due to decreased U.S. tax rates and with U.S. firms investing relatively more in foreign jurisdictions after the Tax Reform Act of 1986, but not at the expense of U.S. investment. This paper extends existing research in two ways. |
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