G2TT
来源类型Discussion paper
规范类型论文
来源IDDP7196
DP7196 International Labor Standards and the Political Economy of Child Labor Regulation
Fabrizio Zilibotti; Matthias Doepke
发表日期2009-03-01
出版年2009
语种英语
摘要Cross-border M&As can trigger a higher international taxation of the target?s income. Non-resident dividend withholding taxes may be imposed by the target country, while additional corporate income taxation can be imposed by the acquiring country. Our evidence suggests that takeover premiums fully reflect non-resident dividend withholding taxes, while there is some evidence that they reflect corporate income taxation by the acquiring country as well. In contrast, acquiring firm stock market returns around the bid announcement do not appear to reflect either type of taxation. These results are consistent with previous findings that the gains of M&As primarily accrue to target shareholders.
主题Public Economics
关键词International taxation Takeover premiums
URLhttps://cepr.org/publications/dp7196
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/536033
推荐引用方式
GB/T 7714
Fabrizio Zilibotti,Matthias Doepke. DP7196 International Labor Standards and the Political Economy of Child Labor Regulation. 2009.
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