The effects of goodwill tax deductions on the market for corporate acquisitions
Year of publication: |
2000
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Authors: | Ayers, Benjamin C. ; Lefanowicz, Craig E. ; Robinson, John R. C. |
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. 22.2000, Suppl., p. 34-50
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Subject: | Übernahme | Takeover | Geschäftswert | Goodwill | Steuervergünstigung | Tax incentive | Umwandlungsteuer | Reorganization tax | USA | United States | 1990-1996 |
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