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neglected. In this paper we analyze the within country location-target selection of M&As in the USA. Extending Guadalupe (2012 … the USA for the period 1985-2012, we compare location choices of cross-border M&As to that of national M&As. We find that … across the USA than national M&As, and that for both forms of M&As location specific market access in the USA as well as …
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This paper analyses the impact of two new international tax provisions, GILTI and FDII, passed under the Tax Cuts and Jobs Act, on U.S. multinational corporations' location of new capital. We analyze whether these rules help retain internationally mobile rents within the U.S. tax base and the...
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The purpose of this paper is to examine the relations among characteristics of U.S. firms, their tendency to invest abroad, and their choice of production locations. The larger the firm, and the higher its profitability, capital intensity, technological Intensity, and the skill level ofits labor...
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