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UrduAbstract A well-established body of international business research examines how the institutional environment influences corporate decisions. We add to this literature by investigating the unexplored link between family, a fundamental institution in human society, and corporate tax decisions. Applying theories…
Tag: corporate tax
How a Repatriation Tax Challenge Before SCOTUS Could Upend the Tax Code
Samuel Handwerger describes implications of Moore v. United States, a case before the Supreme Court that challenges the Mandatory Repatriation Tax provision of the 2017 Tax Cuts and Jobs Act.