Original paper

Escape from the USA: Government debt-to-GDP ratio, country tax competitiveness, and US-OECD cross-border M&As

Volume: 50, Issue: 7, Pages: 1156 - 1183
Published: Feb 7, 2019
Abstract
We study how differences in target country-US tax competitiveness influence acquirers’ share price reactions to US cross-border acquisitions, the tax savings after acquisition completion, and the US cross-border acquisition deal flows. We employ two-stage least-squares regressions and use the fitted component of the government debt-to-GDP ratio difference between the US and a target country as a proxy for the target country-US...
Paper Details
Title
Escape from the USA: Government debt-to-GDP ratio, country tax competitiveness, and US-OECD cross-border M&As
Published Date
Feb 7, 2019
Volume
50
Issue
7
Pages
1156 - 1183
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