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Keywords: repatriation taxesClose
Journal: The Accounting Review
The Accounting Review (2017) 92 (4): 217–241.
Published: 01 July 2017
...Michelle L. Nessa ABSTRACT This paper examines whether and to what extent repatriation tax costs constrain U.S. multinational companies' (MNCs) distributions to shareholders. During the 1987–2004 sample period, I find that repatriation tax costs decrease U.S. MNCs' dividend payments...