Concepedia

Interest Allocation Rules

Interest Allocation Rules is a formal framework within tax accounting that specifies the principles and methodologies for assigning deductible interest expenses to particular categories of income or investments in accordance with statutory and regulatory requirements.

5

Publications

227

Citations

9

Authors

4

Institutions

Publications per year

2017–2026

0

Parents

Publications

5

Foreign Tax Credit Limitations and Preferred Stock Issuances

Julie H. Collins, Douglas A. Shackelford · Journal of Accounting Research · 1992 · 100 citations

, , +13

U.S. interest-allocation rules: Effects and policy

Rosanne Altshuler, Jack Mintz · International Tax and Public Finance · 1995 · 47 citations

, , +8

Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals

Kenneth Froot, James R. Hines · National Bureau of Economic Research · 1994 · 45 citations

, , +17

Does More Sophisticated Mean Better? A Critique of Alternative Approaches to Sourcing the Interest Expense of American Multinationals

Daniel Shaviro · SSRN Electronic Journal · 2001 · 25 citations · Full text

, , +15

Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form

Roger Gordon, Jeffrey K. MacKie–Mason · National Bureau of Economic Research · 1990 · 10 citations

, , +15

1–5 of 5

Authors

9

  1. JH
    Julie H. Collins

    University of North Carolina at Chapel Hill, United States

    1 publications · 100 citations

    1

    h-index

  2. KF
    Kenneth Froot

    National Bureau of Economic Research, United States

    1 publications · 45 citations

    1

    h-index

  3. JR
    James R. Hines

    University of Michigan, United States

    1 publications · 45 citations

    1

    h-index

  4. DA
    Douglas A. Shackelford

    University of North Carolina at Chapel Hill, United States

    1 publications · 100 citations

    1

    h-index

  5. DS
    Daniel Shaviro

    New York University, United States

    1 publications · 25 citations

    1

    h-index

1–5 of 9

Institutions

4

  1. Rutgers, The State University of New Jersey

    New Brunswick, United States

    1 h-index

    1 publications

    47 citations

  2. New York University

    New York, United States

    1 h-index

    1 publications

    25 citations

  3. New York Law School

    New York, United States

    1 h-index

    1 publications

    25 citations

  4. University of Toronto

    Toronto, Canada

    1 h-index

    1 publications

    47 citations

1–4 of 4

Venues

  1. National Bureau of Economic Research

    Repository · 2 publications · 55 citations

    2

    h-index

  2. International Tax and Public Finance

    1 publications · 47 citations

    1

    h-index

  3. Journal of Accounting Research

    JAR · 1 publications · 100 citations

    1

    h-index

  4. SSRN Electronic Journal

    Repository · 1 publications · 25 citations

    1

    h-index

1–4