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...

全面介绍

书目详细资料
Main Authors: Becker, J, Fuest, C
格式: Journal article
出版: 2010