...Cristi A. Gleason; Tyler S. Menzer; Jaron H. Wilde ABSTRACT The Tax Cuts and Jobs Act (TCJA) of 2017 dramatically reshaped the tax landscape for companies and reduced incentives for multinationals to leave foreign earnings abroad. We study a provision of the law that allowed some multinationals...

...Michelle Hutchens; Daniel P. Lynch; Bridget Stomberg ABSTRACT Many corporations publicly announced plans to share windfalls from the Tax Cuts and Jobs Act (TCJA) with rank-and-file employees. We examine the association between these bonus announcements and workers’ pay satisfaction. Although...

...Richard D. Carrizosa; Fabio B. Gaertner; Daniel P. Lynch ABSTRACT The Tax Cuts & Jobs Act of 2017 (TCJA) limited interest deductibility. Using a difference-in-differences design, we show that following the enactment of the new limitations, affected firms significantly decrease their leverage...