Bradley, Sebastien; Carril-Caccia, Federico; Yotov, Yoto - 2023
We study the relationship between corporate income taxes and mergers and acquisitions (M&As). To this end, we compile … importance for estimating the impact of corporate income taxes on cross-border versus domestic M&A activity. Our main finding is … that a one percentage point increase in target country corporate income tax rates decreases the number of cross …