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• W4378893693 abstract "We examine the stock market reaction to the Tax Cuts and Jobs Act (TCJA) of 2017 during its enactment process, focusing on its international provisions. Consistent with extant evidence, we find lower returns for high-foreign-activity firms, indicating a negative market reaction to the international provisions overall. Considering specific international provisions, we find that the market reaction was more positive (negative) for firms likely most affected by the shift to a quasi-territorial system for taxing foreign earnings (the transition tax on existing unrepatriated earnings, the tax on global intangible low-taxed income, and/or the base erosion and antiabuse tax) than for other firms. Our findings imply that investors are able to disentangle the economic implications of complex and interactive tax law changes." @default.
• W4378893693 created "2023-06-01" @default.
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• W4378893693 date "2023-06-16" @default.
• W4378893693 modified "2023-09-28" @default.
• W4378893693 title "Investor Reaction to the International Provisions of the Tax Cuts and Jobs Act of 2017" @default.
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• W4378893693 doi "https://doi.org/10.1108/s1058-749720230000030001" @default.
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