Taxing foreign profits with international mergers and acquisitions

A large part of border crossing investment takes the form of international mergers and acquisitions. In this article, we ask how optimal repatriation tax systems look like in a world where investment involves a change of ownership, instead of a reallocation of real capital. We find that the standard...

Disgrifiad llawn

Manylion Llyfryddiaeth
Prif Awduron: Becker, J, Fuest, C
Fformat: Journal article
Cyhoeddwyd: 2010

Eitemau Tebyg