An empirical study of the repatriation of female managers : an emerging issue for European multinationals

In recent years, researchers have paid considerable attention to the issues of adjustment to international assignments, while comparatively little research activity has been paid to the topic of repatriation. Despite the growth in numbers of women in international management, very few studies have been conducted outside North America on the topic of repatriation of female corporate executives. This paper reports on the experiences of re-entry to home organizations and home countries by an exclusively senior sample of female international managers based in western Europe. The findings establish that the repatriation stage of an international career move may be even more stressful than expatriation. The findings also establish that female international managers experience more difficulties than their male counterparts because of their pioneering roles. The paper suggests that home-based mentors and access to networks while abroad are important factors in contributing to the successful repatriation of international managers

Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals

An open question in the literature on the taxation of multinational corporations is whether repatriation taxes influence whether the profits of foreign subsidiaries are repatriated or reinvested abroad. Theoretical models suggest that dividend remittances should not be influenced by repatriation taxes. The results of recent empirical work indicate that dividend remittances are sensitive to repatriation taxes. This paper investigates whether the empirical evidence can be reconciled with the theoretical results by recognizing that repatriation taxes on dividends may vary over time and provide firms with an incentive to time repatriations so that they occur in years when repatriation tax rates are relatively low. We use information about cross-country differences in tax rates to separately estimate the influence of permanent tax changes, as would occur due to changes in statutory tax rates, and transitory tax changes on dividend repatriations. Our data contains U.S. tax return information for a large sample of U.S. corporations and their foreign subsidiaries. We find that the permanent tax price effect is significantly different from the transitory price effect and is not significantly different from zero, while the transitory tax price effect is negative and significant. This suggests that repatriation taxes do affect dividend repatriation behavior but only to the extent that they vary over time. Previous empirical work has apparently measured the effect of timing behavior.

Welcome Home to Japan: Repatriation of Foreign Profits by Japanese Multinationals

The empirical literature suggests that repatriation decisions of U.S. multinational corporations are influenced by taxes. Although the U.S. and Japan adopt the same foreign tax credit system, we have found no evidence that corporate taxes have significantly affected dividend repatriation of Japanese multinationals. Instead, we have found that almost half of Japanese foreign affiliates pay dividends and their average marginal dividend payout rate is about twenty percent. The results also suggest that the repatriation behavior varies across industries and countries. Furthermore, parent companies' financial status is found to influence the profit remittance of their foreign affiliates.Japanese multinationals, repatriation, foreign tax credits

Repatriation and the Radical Redistribution of Art

Museums are home to millions of artworks and cultural artifacts, some of which have made their way to these institutions through unjust means. Some argue that these objects should be repatriated (i.e. returned to their country or culture of origin). However, these arguments face a series of philosophical challenges. In particular, repatriation, even if justified, is often portrayed as contrary to the aims and values of museums. However, in this paper, I argue that some of the very considerations museums appeal to in order to oppose repatriation claims can be turned on their heads and marshaled in favor of the practice. In addition to defending against objections to repatriation, this argument yields the surprising conclusion that the redistribution of cultural goods should be much more radical than is typically supposed

Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy

Several investment-repatriation strategies are added to the standard model of a multinational in which an affiliate is located in a low-tax country and is limited to two alternatives: repatriating taxable dividends to the parent or investing in its own real operations. In our model, affiliates can invest in passive assets, which the parent can borrow against, or in related affiliates which can be used as vehicles for tax-favored repatriations. We show analytically how the availability of alternative strategies can effect real investment throughout the worldwide corporation. We use firm level data for U.S. multinationals to test for the importance of alternative strategies. The evidence is generally consistent with the theory, particularly the strategies using related affiliates.

Survival and Growth of American Alligator (Alligator mississippiensis) hatchlings after artificial incubation and repatriation

Hatchling American Alligators (Alligator mississippiensis) produced from artificially incubated wild eggs were returned to their natal areas (repatriated). We compared artificially incubated and repatriated hatchlings released within and outside the maternal alligator’s home range with naturally incubated hatchlings captured and released within the maternal alligator’s home range on Lake Apopka, Lake Griffin, and Orange Lake in Florida. We used probability of recapture and total length at approximately nine months after hatching as indices of survival and growth rates. Artificially incubated hatchlings released outside of the maternal alligator’s home range had lower recapture probabilities than either naturally incubated hatchlings or artificially incubated hatchlings released near the original nest site. Recapture probabilities of other treatments did not differ significantly. Artificially incubated hatchlings were approximately 6% shorter than naturally incubated hatchlings at approximately nine months after hatching. We concluded that repatriation of hatchlings probably would not have long-term effects on populations because of the resiliency of alligator populations to alterations of early age-class survival and growth rates of the magnitude that we observed. Repatriation of hatchlings may be an economical alternative to repatriation of older juveniles for population restoration. However, the location of release may affect subsequent survival and growth

Antiquities Theft: The Role of the Museum in Modern Symbolic Violence

Humans have been collecting artifacts for centuries, whether it is for their aesthetic value or for the acquisition of knowledge. However, these artifacts have, in most cases, been taken without permission from the countries of origin. Today, museums are struggling with the issue of repatriation and many refuse to return their priceless possessions. Western museums and their supporters are arguing that repatriation will put the artifacts in danger and hurt the chances for humanity to learn from them. The arguments of these museums are an attempt of symbolic violence on non-Western nations, who are seen as unfit or unable to care for their own history

Antiquity after Repatriation: New Perspectives on the Debate over Cultural Property

Today, the legacies of 19th century imperialism and colonialism are ever-present inside the West’s most prestigious encyclopedic museums, powerful institutions that continue to retain antiquities illicitly taken from countries during times of colonial rule, economic turmoil, or military conflict. Since the 1970s, more and more countries have come forward to request that Western museums return many of these antiquities. Contentious debates between museums and origin countries have resulted, producing large volumes of scholarship arguing both for and against repatriation. One common factor that links almost all of these arguments, however, is speculation over the fate of antiquities after repatriation. In this talk, I first examine how scholarly arguments made for and against repatriation frequently invoke speculation rather than tangible evidence when discussing the fate of antiquities after repatriation. Arguing against predominantly speculative arguments, I will introduce original research conducted throughout Italy during May 2018, wherein I ascertained the current status and locations of nearly 40 antiquities repatriated to Italy from the J. Paul Getty Museum in 2007. Discussing my findings, I will showcase how additional research concentrating on antiquities post-repatriation can help cast a new light on speculative arguments for and against repatriation. Findings from one particular instance of repatriation cannot be universally applied to all repatriation controversies. However, showcasing the insights obtained through my research in Italy, I argue that around the world, studying the fate of antiquities after repatriation can generate new perspectives on repatriation and help museums and origin countries construct productive frameworks for resolving repatriation controversies

Medical Repatriation in Vermont: The Current Landscape and Recommendations

Background: Medical repatriation is the practice of returning patients to their country of origin when they have major medical problems. Forced repatriation, or “medical deportation”, disproportionately affects undocumented individuals. This project aimed to assess the prevalence of medical repatriation in Vermont, identity factors that lead to it, and recommendations to prevent it. Methods: Interviews were conducted with ten stakeholders including physicians, lawmakers, and advocates for undocumented patients. Team members then analyzed interview transcripts for major themes. Results: This study did not uncover any occurrences of forced repatriation. Qualitative themes included: lack of awareness about medical repatriation, inability to track medical repatriation, social/legal barriers to care among undocumented individuals, and suggestions to prevent medical repatriation. This work also revealed current legislative initiatives focused on healthcare for undocumented individuals. Conclusion: Medical repatriation is not prevalent in Vermont. However, the increasing number of Vermonters with varying legal statuses in conjunction with rising hospital costs may precipitate economic stressors that put vulnerable patients at higher risk for forced repatriation. Moving forward, efforts may focus on protecting against this event with more inclusive health care coverage and improved clinician awareness about available assistance programs

Repatriation of the Kohinoor Diamond: Expanding the Legal Paradigm for Cultural Heritage

This Article is segmented as follows: Part I provides an historical account of the temporal trajectory through which the Kohinoor diamond has evolved over the centuries. The exploration of the legality of repatriation begins in Part II, where it explains the structural difficulties presented by arguments that seek to justify the retention of cultural artifacts. This leads to the discussion of the existing international law framework in Part III. The background presented in these sections provides the foundation utilized to advance a theoretical framework that expands the definition of cultural artifacts to define the legal paradigm for the repatriation of cultural heritage. Finally, Part IV concludes with the affirmation that there is no place for the continuation of colonial blunders by refusing to repatriate cultural artifacts on account of commercial interests and faulty legal reasoning