Honors College Theses

Publication Date



Accounting (BBA)

Document Type and Release Option

Thesis (open access)

Faculty Mentor

Dr. Britton McKay


This analytical study examines the abuse of foreign income tax credit with the provided data from 1996 – 2011. There are various ways to categorize the foreign tax credit, yet this study examines the foreign tax credit taken in various geographic regions. Additionally, it also analyzes the individual foreign tax credit claimed and corporate tax credit claimed to conclude on which unit abuses the credit utmost.