Matches in SemOpenAlex for { <https://semopenalex.org/work/W2159605287> ?p ?o ?g. }
Showing items 1 to 90 of
90
with 100 items per page.
- W2159605287 endingPage "139" @default.
- W2159605287 startingPage "132" @default.
- W2159605287 abstract "Abstract This paper analyzes the extent to which tax differences affect the use of trade credit. U.S.-owned affiliates in low-tax countries use trade credit to lend, whereas those in high-tax countries use trade credit to borrow: 10% lower local tax rates are associated with net trade credit positions that are 1.4% higher as a fraction of sales. The use of trade credit to get capital out of low-tax, low-return environments is also illustrated by the temporary repatriation tax holiday in 2005, which was used most intensively by affiliates with positive net trade credit positions." @default.
- W2159605287 created "2016-06-24" @default.
- W2159605287 creator A5022920563 @default.
- W2159605287 creator A5038949837 @default.
- W2159605287 creator A5077306988 @default.
- W2159605287 date "2016-03-01" @default.
- W2159605287 modified "2023-09-29" @default.
- W2159605287 title "Trade Credit and Taxes" @default.
- W2159605287 cites W1981247655 @default.
- W2159605287 cites W2015766026 @default.
- W2159605287 cites W2029800541 @default.
- W2159605287 cites W2035110950 @default.
- W2159605287 cites W2038273313 @default.
- W2159605287 cites W2051997291 @default.
- W2159605287 cites W2068517078 @default.
- W2159605287 cites W2095686833 @default.
- W2159605287 cites W2096680578 @default.
- W2159605287 cites W2143841915 @default.
- W2159605287 cites W2147446616 @default.
- W2159605287 cites W2164367837 @default.
- W2159605287 cites W2171039229 @default.
- W2159605287 cites W2605496294 @default.
- W2159605287 cites W2891078527 @default.
- W2159605287 cites W3022330239 @default.
- W2159605287 cites W3023980322 @default.
- W2159605287 cites W3103619978 @default.
- W2159605287 cites W3121727061 @default.
- W2159605287 cites W3122318539 @default.
- W2159605287 cites W3122781793 @default.
- W2159605287 cites W3123018078 @default.
- W2159605287 cites W3123040380 @default.
- W2159605287 cites W3124563011 @default.
- W2159605287 cites W3124692806 @default.
- W2159605287 cites W3124834107 @default.
- W2159605287 cites W3124863821 @default.
- W2159605287 cites W3125749692 @default.
- W2159605287 cites W3125781839 @default.
- W2159605287 cites W3126101103 @default.
- W2159605287 cites W4239761537 @default.
- W2159605287 cites W4361851987 @default.
- W2159605287 doi "https://doi.org/10.1162/rest_a_00534" @default.
- W2159605287 hasPublicationYear "2016" @default.
- W2159605287 type Work @default.
- W2159605287 sameAs 2159605287 @default.
- W2159605287 citedByCount "21" @default.
- W2159605287 countsByYear W21596052872016 @default.
- W2159605287 countsByYear W21596052872017 @default.
- W2159605287 countsByYear W21596052872018 @default.
- W2159605287 countsByYear W21596052872019 @default.
- W2159605287 countsByYear W21596052872020 @default.
- W2159605287 countsByYear W21596052872021 @default.
- W2159605287 countsByYear W21596052872022 @default.
- W2159605287 countsByYear W21596052872023 @default.
- W2159605287 crossrefType "journal-article" @default.
- W2159605287 hasAuthorship W2159605287A5022920563 @default.
- W2159605287 hasAuthorship W2159605287A5038949837 @default.
- W2159605287 hasAuthorship W2159605287A5077306988 @default.
- W2159605287 hasBestOaLocation W21596052872 @default.
- W2159605287 hasConcept C10138342 @default.
- W2159605287 hasConcept C162324750 @default.
- W2159605287 hasConcept C18547055 @default.
- W2159605287 hasConcept C2776825449 @default.
- W2159605287 hasConcept C556758197 @default.
- W2159605287 hasConceptScore W2159605287C10138342 @default.
- W2159605287 hasConceptScore W2159605287C162324750 @default.
- W2159605287 hasConceptScore W2159605287C18547055 @default.
- W2159605287 hasConceptScore W2159605287C2776825449 @default.
- W2159605287 hasConceptScore W2159605287C556758197 @default.
- W2159605287 hasIssue "1" @default.
- W2159605287 hasLocation W21596052871 @default.
- W2159605287 hasLocation W21596052872 @default.
- W2159605287 hasOpenAccess W2159605287 @default.
- W2159605287 hasPrimaryLocation W21596052871 @default.
- W2159605287 hasRelatedWork W1541807514 @default.
- W2159605287 hasRelatedWork W2009849666 @default.
- W2159605287 hasRelatedWork W2108954098 @default.
- W2159605287 hasRelatedWork W2111348078 @default.
- W2159605287 hasRelatedWork W2282046754 @default.
- W2159605287 hasRelatedWork W2395832294 @default.
- W2159605287 hasRelatedWork W2767853895 @default.
- W2159605287 hasRelatedWork W2778542558 @default.
- W2159605287 hasRelatedWork W3125708098 @default.
- W2159605287 hasRelatedWork W4255972572 @default.
- W2159605287 hasVolume "98" @default.
- W2159605287 isParatext "false" @default.
- W2159605287 isRetracted "false" @default.
- W2159605287 magId "2159605287" @default.
- W2159605287 workType "article" @default.