Taxing away M&A : the effect of corporate capital gains taxes on acquisition activity
Year of publication: |
January 2016
|
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Authors: | Feld, Lars P. ; Ruf, Martin ; Schreiber, Ulrich ; Todtenhaupt, Maximilian ; Voget, Johannes |
Publisher: |
München : CESifo, Center for Economic Studies & Ifo Institute |
Subject: | corporate taxation | M&A | capital gains tax | lock-in effect | Wertzuwachssteuer | Capital gains tax | Unternehmensbesteuerung | Corporate taxation | Kapitalertragsteuer | Capital income tax | Steuerwirkung | Tax effects | Übernahme | Takeover |
Extent: | 1 Online-Ressource (circa 27 Seiten) Illustrationen |
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Series: | CESifo working papers. - München : [Verlag nicht ermittelbar], ISSN 2364-1428, ZDB-ID 2065232-X. - Vol. no. 5738 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
Language: | English |
Other identifiers: | hdl:10419/128438 [Handle] |
Classification: | G34 - Mergers; Acquisitions; Restructuring; Corporate Governance ; H25 - Business Taxes and Subsidies |
Source: | ECONIS - Online Catalogue of the ZBW |
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