Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy

By R. Altshuler, Harry Grubert. 2001

324 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/8c6745178fbc0add97245a3f3effe0a0eb572eb8

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Citations in the corpus

Dividend Policy Inside the Multinational Firm (2003, unknown): “8See Altshuler and Grubert (2003) and Desai, Foley, and Hines (2003).”
A review of tax research (2010, unknown): “…assumptions), then U.S. repatriation taxes do not affect the decision of mature firms to either reinvest funds abroad or repatriate the earnings.86 Others argue that firms can avoid the repatriation tax and thus the tax is not a constraint on repatriating funds (Altshuler and Grubert, 2003).”
Capital Structure Choice and Company Taxation: A Meta-Study (2013, unknown): “Altshuler and Grubert (2003) and Desai et al. (2004) were the first to examine balance sheet data of foreign subsidiaries of multinational corporations.”
The Effect of Financial Constraints on Income Shifting by U.S. Multinationals (2016, background): “…tax regimes, must leave the earnings abroad and bear the cost of having them trapped in foreign jurisdictions (Foley et al. 2007).1 Research suggests that trapped earnings create frictions in internal capital markets, increasing demand for external financing (Altshuler and Grubert 2003).”
Taxation and the Financial Structure of German Outbound FDI (2005, background): “When it comes to international investments only a few studies have dealt with the relationship between corporate taxes and debt and most have used data on U.S.-owned affiliates (Altshuler and Grubert (2003) and Desai, Foley, and Hines (2003)).”
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2018, background): “, 2013), on intrafirm interest and debt ratio of US MNCs (Grubert, 1998; Altshuler and Grubert, 2003; Desai et al., 2007), and on internal leverage of MNCs in Europe (Huizinga et al.”
Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment (2002, background): “Altshuler and Grubert (2002) document the use of passive assets and indirect ownership as means to avoid repatriation taxes in a cross-section of U.S. multinationals in 1996.”
The Demand for Tax Haven Operations (2006, unknown): “3 For example, Altshuler et al. (2001) compare the tax sensitivity of aggregate capital ownership in 58 countries in 1984 to that in 1992, reporting estimated tax elasticities that rise (in absolute value) from -1.5 in 1984 to -2.8 in 1992. Using data drawn from a much larger sample of countries, an”