Bradley, Sebastien; Carril-Caccia, Federico; Yotov, Yoto V. - 2023
We study the relationship between corporate income taxes and mergers and acquisitions (M&As). To this end, we compile and deploy a dataset consisting of all cross-border and domestic M&A deals for 118 source (acquirer) and 122 destination (target) countries and 84 sectors over the period...
