This study aims to quantify the impact of the global minimum corporate tax rate - a pillar of the OECD's reform of international taxation - on cross-border mergers and acquisitions (M&A) involving large multinational enterprises (MNEs). First, the influence of differences in capital taxation on...

This study aims to quantify the impact of the global minimum corporate tax rate a pillar of the OECD's reform of international taxation on cross-border mergers and acquisitions (M&A) involving large multinational enterprises (MNEs). First, the influence of differences in capital taxation on...

In an election, protest voters signal their discontent with the party they traditionally support in different ways. This paper examines a specific form of protest voting in which voters choose an anti-mainstream party over their true first preference, the mainstream party, as a way to signal...

Recent literature has raised the attention on the estimation of time-invariant variables both in a static and a dynmamic framework. In this context, Hausman-Taylor type estimators have been applied, relying crucially on the distinction between exogenous and endogenous variables (in terms of...