US Multinationals' Tax Strategies and Domestic Employment

J Harris, W O'Brien - Available at SSRN 5080315, 2024 - papers.ssrn.com
We investigate the effect of foreign tax avoidance (and the subsequent increase in potential
repatriation taxes) on domestic (US) employment for multinational corporations. We use …

US multinationals' alternatives to paying taxes

J Harris, W O'Brien - Journal of Corporate Finance, 2025 - Elsevier
We examine the impact of potential repatriation taxes on US multinationals' pre-2018 tax
planning actions and capital structure policies. We construct a proxy for exogenous changes …