What question did this study set out to answer?

This research aims to explore the effect of home-country tax systems on the investment strategies of foreign-owned property-liability insurers in the U.S.

June 15, 2026Journal of the American Taxation Association

Taxes as a Determinant of Foreign-Owned Property-Liability Insurers' Investment Strategies in the United States.

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Authors

BKBin KeNational University of Singapore EOEdmund OutslayMichigan State University KPKathy R. Petroni

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Implication

Research investigates how home-country tax systems affect foreign-owned insurers' investments in the U.S., suggesting tax regimes influence asset allocation decisions.

Key Points

This research aims to explore the effect of home-country tax systems on the investment strategies of foreign-owned property-liability insurers in the U.S.
Compared investment strategies of foreign insurers from territorial and worldwide tax regimes
Analyzed asset allocation of U.S. subsidiaries and branches of foreign insurers
Examined U.S. tax-exempt bond investment differences among these groups.
Worldwide branches invest significantly less in U.S. tax-exempt bonds than territorial insurers (both branches and subsidiaries)
No significant difference in investment practices between worldwide subsidiaries and territorial subsidiaries.
Tax deferral for worldwide subsidiaries equates to tax exemption for investments in U.S. tax-exempt bonds.

Cite This Study

Ke et al. (1998) studied this question.

synapsesocial.com/papers/6a2f9718a1cfeec4908283fd https://doi.org/10.2308/jata-6143814

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Implication

Research investigates how home-country tax systems affect foreign-owned insurers' investments in the U.S., suggesting tax regimes influence asset allocation decisions.

Taxes as a Determinant of Foreign-Owned Property-Liability Insurers' Investment Strategies in the United States.

Discussion

Member takes

Implication

Key Points

Cite This Study

Taxes as a Determinant of Foreign-Owned Property-Liability Insurers' Investment Strategies in the United States.

Discussion

Member takes

Implication

Key Points

Cite This Study

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