Journal article
Taxes and the location of targets
- Abstract:
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We use firm-level data to investigate the impact of taxes on the international location of targets in M&A;, allowing for domestic acquisitions and heterogeneous responses by companies. The statutory tax rate in the target country is found to have a negative impact on the probability of an acquisition in that country. In addition, the estimated size of the effect is found to depend on whether (i) acquirer is a domestic or a multinational enterprise; (ii) the acquisition is domestic or cros...
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- Publication status:
- Published
- Peer review status:
- Peer reviewed
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- Files:
-
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(Accepted manuscript, pdf, 376.1KB)
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- Publisher copy:
- 10.1016/j.jpubeco.2019.05.005
Authors
Funding
Bibliographic Details
- Publisher:
- Elsevier Publisher's website
- Journal:
- Journal of Public Economics Journal website
- Volume:
- 176
- Pages:
- 161-178
- Publication date:
- 2019-07-17
- Acceptance date:
- 2019-05-31
- DOI:
- ISSN:
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0047-2727
Item Description
- Keywords:
- Pubs id:
-
pubs:1008752
- UUID:
-
uuid:362d6d0e-bba0-43cd-8760-3fe027db1304
- Local pid:
- pubs:1008752
- Source identifiers:
-
1008752
- Deposit date:
- 2019-06-06
Terms of use
- Copyright holder:
- Elsevier
- Copyright date:
- 2019
- Rights statement:
- © 2019 Elsevier B.V. All rights reserved.
- Notes:
- This is the accepted manuscript version of the article. The final version is available from Elsevier at: https://doi.org/10.1016/j.jpubeco.2019.05.005
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