| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP5982 |
| DP5982 Measuring Competitiveness | |
| Peter Neary | |
| 发表日期 | 2006-12-03 |
| 出版年 | 2006 |
| 语种 | 英语 |
| 摘要 | In an international merger or acquisition, the national residences of the acquirer and the target determine to what extent the newly created multinational firm is subject to international double taxation. This paper presents evidence that the parent-subsidiary structure of newly created multinational firms reflects the prospect of international double taxation. The number of acquiring firms at the national level similarly reflects international double taxation. The evidence suggests that tax policy in the form of lower tax rates or the elimination of residence-based worldwide taxation attracts additional parent companies of multinational firms. On the basis of our estimation, we simulate the impact of the elimination of worldwide taxation by the United States on parent firm selection. |
| 主题 | Financial Economics ; Public Economics |
| 关键词 | International taxation Mergers and acquisitions |
| URL | https://cepr.org/publications/dp5982 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/534820 |
| 推荐引用方式 GB/T 7714 | Peter Neary. DP5982 Measuring Competitiveness. 2006. |
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