Feld, Lars P.; Ruf, Martin; Schreiber, Ulrich; … - 2016
. For M&As, this effect has been intensively studied with regard to shareholder taxation, whereas empirical evidence on the … effect of capital gains taxes paid by corporations is scarce. This paper analyzes how corporate level taxation of capital … from corporate capital gains taxation of 3.06 bn USD per year in the United States. …