Arulampalam, Wiji, Michael P. Devereux and Federica Liberini Journal of Public Economics 176, 161-178. [2010] Abstract We use firm-level data to investigate the impact of taxes on the international location of targets in M&A, allowing for domestic acquisitions and heterogeneous responses by companies. The statutory tax rate in the target country is found to haveContinue reading “Taxes and the location of targets”
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The Direct Incidence of Corporate Income Tax on Wages
Wiji Arulampalam, Michael P. Devereux and Giorgia Maffini European Economic Review 56.6, 1038-1054. [2007] Abstract A stylised model is provided to show how the direct effect of corporate income tax on wages can be identified in a bargaining framework using cross-company variation in tax liabilities, conditional on value added per employee. Using data on 55,082Continue reading “The Direct Incidence of Corporate Income Tax on Wages”