This paper uses firm-level data to investigate the impact of taxes on the location of mergers and acquisitions. Our theoretical framework suggests that there are many ways in which tax can influence such M&A activity. For example, it is possible that a higher tax rate in the country of the...

This paper uses firm-level data to investigate the impact of taxes on the international location of targets in M&A. In principle, a higher tax rate in the target’s country could make an acquisition there more likely, less likely, or have no effect at all. We combine financial and ownership...

We use firm-level data to investigate the impact of taxes on the international location of targets in M&A, allowing for domestic acquisitions and heterogeneous responses by companies. The statutory tax rate in the target country is found to have a negative impact on the probability of an...

We use firm-level data to investigate the impact of taxes on the international location of targets in M&A allowing for heterogeneous responses by companies. The statutory tax rate in the target country is found to have a negative impact on the probability of an acquisition in that country. In...

We use firm-level data to investigate the impact of taxes on the international location of targets in M&A, allowing for heterogeneous responses by companies. The statutory tax rate in the target country is found to have a negative impact on the probability of an acquisition in that country. In...