Repatriation taxes and outbound M&As

Feld, Lars, Martin Ruf, Uwe Scheuering, Ulrich Schreiber and Johannes Voget (2016) Journal of Public Economics 139, 13-27. [2013] Abstract Repatriation taxes reduce the competitiveness of multinational firms from tax credit countries when bidding for targets in low tax countries. This comparative disadvantage with respect to bidders from exemption countries violates ownership neutrality, which resultsContinue reading “Repatriation taxes and outbound M&As”