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...

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Hlavní autoři: Becker, J, Fuest, C
Médium: Journal article
Vydáno: 2010