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- Title
Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits.
- Authors
J. L.
- Abstract
The article discusses research on the impact of U.S. tax law on the mobility of capital in companies. It references the study "Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits," by John R. Graham, Michelle Hanlon and Terry J. Shevlin. The study involved a survey of tax executives who were asked about the response of their companies regarding the one-time dividend received deduction stated in the American Jobs Creation Act of 2004. It is concluded that U.S. tax brings about a substantial lockout effect.
- Subjects
UNITED States; UNITED States tax laws; CAPITAL; DIVIDENDS; TAX deductions; AMERICAN Jobs Creation Act of 2004 (U.S.)
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2009, Vol 57, Issue 1, p208
- ISSN
0008-5111
- Publication type
Article