Is U.S. Multinational Dividend Repatriation Policy Influenced by Reporting Incentives?

The authors thank Rosanne Altshuler, Fritz Foley, Matthew Slaughter, Ray Mataloni, and Bill Zeile for helpful suggestions regarding BEA data. The authors also thank Tom Omer and Harry Evans (editors), two anonymous reviewers, John Graham, David Guenther, Michelle Hanlon, Tim McDonald, Lillian Mills, Richard Sansing, Joel Slemrod, Doug Shackelford, Terry Shevlin, and participants at the 2009 UNC/KPMG Tax Research Symposium, 2009 UBCOW Conference, and 2009 JATA conference, and workshop participants at Northwestern University, University of California, Davis, Stanford University, Temple University, The University of Texas, Yale University, The University of Arizona, Arizona State University, Columbia University, and the University of Pennsylvania Wharton School for helpful comments. Professor Blouin appreciates the financial support from the Terker Research Fellowship awarded by the Rodney L. White Center for Financial Research.

The statistical analysis of firm-level data on U.S. multinational companies was conducted at the Bureau of Economic Analysis, Department of Commerce under arrangements that maintain legal confidentiality requirements. The views expressed are those of the authors and do not reflect official positions of the U.S. Department of Commerce.

Editor's note: Accepted by John Harry Evans III, with thanks to Thomas Omer for serving as editor on a previous version.