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Managing Financial Policy:Evidence from the Financing of Major Investments
Managing Financial Policy Evidence Financing Major Investments
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2015/5/13
How do managers set financial policy? This paper uses a sample of unconstrained firms making major investments to examine intended financial policy decisions. The analysis reveals that the financial p...
Tax Policy and the Efficiency of U.S. Direct Investment Abroad
Cash Flow Investment Return oreign Direct Investment nvestment Funds Policy Taxation United States
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2015/4/24
Deferral of U.S. taxes on foreign source income is commonly characterized as a subsidy to foreign investment, as reflected in its inclusion among "tax expenditures" and occasional calls for its repeal...
Abstract
This paper introduce an environmental policy variable, i.e., the provincial pollution levy paid by an average firm, and measure its impact on the foreign investors’ location decisions over t...