The Resource Merger policy and tax competition : the role of foreign firm ownership

Merger policy and tax competition : the role of foreign firm ownership

Label
Merger policy and tax competition : the role of foreign firm ownership
Title
Merger policy and tax competition : the role of foreign firm ownership
Creator
Subject
Language
eng
Summary
In many situations, governments have sector-specific tax and regulation policies at their disposal to influence the market outcome after a national or an international merger has taken place. In this paper the authors study the implications for merger policy when countries non-cooperatively deploy production-based taxes and firms may be partly owned by foreigners. They find that when foreign firm ownership is low in the pre-merger situation, non-cooperative tax policies are more efficient after a national merger, and smaller synergy effects are needed for this type of merger to be proposed and cleared. In contrast, cross-border mergers dominate when the degree of foreign firm ownership is high initially. These results suggest a link between increasing international portfolio diversification and the rising share of cross-border mergers
Citation source
In: International tax and public finance. - Norwell. - Vol. 18 (2011),
http://library.link/vocab/creatorName
  • Haufler, A
  • Schulte, C. (Christian)
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • cross-border merger
  • tax policy
  • tax competition
  • foreign company
Label
Merger policy and tax competition : the role of foreign firm ownership
Instantiates
Publication
Label
Merger policy and tax competition : the role of foreign firm ownership
Publication

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