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...

Cur síos iomlán

Sonraí bibleagrafaíochta
Príomhchruthaitheoirí: Becker, J, Fuest, C
Formáid: Journal article
Foilsithe / Cruthaithe: 2010

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