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Barriers To Mobility: The Lockout Effect Of U.S. Taxation Of Worldwide Corporate Profits

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  • Graham, John R.
  • Hanlon, Michelle
  • Shevlin, Terry
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    Abstract

    Using data from a survey of tax executives, we examine the corporate response to the one-time dividends received deduction in the American Jobs Creation Act of 2004. We describe the firms’ reported sources and uses of the cash repatriated and we also examine non-tax costs companies incurred to avoid the repatriation tax prior to the Act. Finally, we examine whether firms would repatriate cash again if a similar Act were to occur in the future. Overall, the evidence is consistent with a substantial lockout effect resulting from the current U.S. policy of taxing the worldwide profits of U.S. multinationals.

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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 63 (2010)
    Issue (Month): 4 (December)
    Pages: 1111-1144

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    Handle: RePEc:ntj:journl:v:63:y:2010:i:4:p:1111-1144

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    Cited by:
    1. Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 412-434.

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