Taxing away M&A : capital gains taxation and acquisition activity
Year of publication: |
2020
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Authors: | Todtenhaupt, Maximilian ; Voget, Johannes ; Feld, Lars P. ; Ruf, Martin ; Schreiber, Ulrich |
Published in: |
European economic review : EER. - Amsterdam : Elsevier, ISSN 0014-2921, ZDB-ID 207969-0. - Vol. 128.2020, p. 1-23
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Subject: | Capital gains tax | Lock-in effect | M&A | Theorie | Theory | Wertzuwachssteuer | Übernahme | Takeover | Kapitalertragsteuer | Capital income tax | Steuerwirkung | Tax effects |
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