The effect of seller income taxes on acquisition price : evidence from purchases of taxable and tax-exempt hospitals
Dan S. Dhaliwal, Merle M. Erickson and Shane Heitzman
| Year of publication: |
2004
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|---|---|
| Authors: | Dhaliwal, Dan S. ; Erickson, Merle M. ; Heitzman, Shane |
| Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 26.2004, 2, p. 1-21
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| Subject: | Krankenhaus | Hospital | Übernahme | Takeover | Körperschaftsteuer | Corporate income tax | Steuerwirkung | Tax effects | Steuerinzidenz | Tax incidence | USA | United States | 1994-2002 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10002524597