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Taxes and the location of targets

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Arulampalam, Wiji, Devereux, Michael P. and Liberini, Federica (2019) Taxes and the location of targets. Journal of Public Economics, 176 . pp. 161-178. doi:10.1016/j.jpubeco.2019.05.005

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Official URL: https://doi.org/10.1016/j.jpubeco.2019.05.005

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Abstract

We use rm-level data to investigate the impact of taxes on the international loca- tion 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 have a negative impact on the probability of an acquisition in that country. In addition, the estimated size of the e ect is found to depend on whether (i) acquirer is a domestic or a multina- tional enterprise; (ii) the acquisition is domestic or cross-border; and (iii) the acquirer's country has a worldwide or territorial tax system.

Item Type: Journal Article
Divisions: Faculty of Social Sciences > Economics
Journal or Publication Title: Journal of Public Economics
Publisher: Elsevier
ISSN: 0047-2727
Official Date: August 2019
Dates:
DateEvent
August 2019Published
17 July 2019Available
31 May 2019Accepted
Volume: 176
Page Range: pp. 161-178
DOI: 10.1016/j.jpubeco.2019.05.005
Status: Peer Reviewed
Publication Status: Published
Access rights to Published version: Restricted or Subscription Access
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