Does the use of tax haven subsidiaries by U.S. multinational corporations affect the cost of bank loans?
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Corporate Finance"
DOI: 10.1016/j.jcorpfin.2020.101663
Abstract: Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with the cost of bank loans. We find that more intensive tax haven subsidiary use by MNCs… read more here.
Keywords: tax; use tax; bank loans; bank ... See more keywords
Paying the State Use Tax
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DOI: 10.1177/1091142115614390
Abstract: To improve use tax compliance, twenty-seven states have added a line to their income tax returns where taxpayers can report taxable sales. This article reports results of a behavioral study of a postcard “nudge” sent… read more here.
Keywords: paying state; tax; nudge; tax reporting ... See more keywords