Construct · 1 fields · 1 citations

repatriation tax hypothesis: a standalone construct

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Taxation

the finding that multinationals facing higher taxes on repatriating foreign earnings hold more cash abroad.

In taxation, repatriation tax hypothesis refers to the finding that multinationals facing higher taxes on repatriating foreign earnings hold more cash abroad. This meaning comes from Fritz Foley (2007) in Journal of Financial Economics.[1]

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Nearby constructs

hypothesis2 fields · 2 citationsjingle · one word, two constructs

References

Fritz Foley, C., Hartzell, J. C., Titman, S., & Twite, G. (2007). Why do firms hold so much cash? A tax-based explanation. Journal of Financial Economics, 86(3), 579-607. https://doi.org/10.1016/j.jfineco.2006.11.006

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