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Capital Gains Taxation and the Cost of Capital : Evidence from Unanticipated Cross-Border Transfers of Tax Bases
Huizinga, Harry; Voget, Johannes; Wagner, Wolf - 2012
In a cross-border takeover, the tax base associated with future capital gains is transferred from target shareholders to acquirer shareholders. Cross-country differences in capital gains tax rates enable us to estimate the discount in target valuation on account of future capital gains. The...
Persistent link: https://www.econbiz.de/10014166873
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Capital gains taxation and the cost of capital : evidence from unanticipated cross-border transfers of tax base
Huizinga, Harry; Voget, Johannes; Wagner, Wolf - In: Journal of financial economics 129 (2018) 2, pp. 306-328
Persistent link: https://www.econbiz.de/10011982231
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International Taxation and Cross-Border Banking
Huizinga, Harry; Voget, Johannes; Wagner, Wolf - Saïd Business School, Oxford University - 2012
In a cross-border takeover, the tax base associated with future capital gains is transferred from target shareholders to acquirer shareholders. Crosscountry differences in capital gains tax rates enable us to estimate the discount in target valuation on account of future capital gains. A one...
Persistent link: https://www.econbiz.de/10010925674
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Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases
Huizinga, Harry; Voget, Johannes; Wagner, Wolf - Tinbergen Instituut - 2012
In a cross-border takeover, the tax base associated with future capital gains is transferred from target shareholders to acquirer shareholders. Crosscountry differences in capital gains tax rates enable us to estimate the discount in target valuation on account of future capital gains. A one...
Persistent link: https://www.econbiz.de/10011256133
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Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases
Huizinga, Harry; Voget, Johannes; Wagner, Wolf - C.E.P.R. Discussion Papers - 2012
In a cross-border takeover, the tax base associated with future capital gains is transferred from target shareholders to acquirer shareholders. Cross-country differences in capital gains tax rates enable us to estimate the discount in target valuation on account of future capital gains. A one...
Persistent link: https://www.econbiz.de/10011084696
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International Taxation and Cross-Border Banking
Huizinga, Harry; Voget, Johannes; Wagner, Wolf - Saïd Business School, Oxford University - 2012
In a cross-border takeover, the tax base associated with future capital gains is transferred from target shareholders to acquirer shareholders. Crosscountry differences in capital gains tax rates enable us to estimate the discount in target valuation on account of future capital gains. A one...
Persistent link: https://www.econbiz.de/10010702004
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The role of toeholds and capital gains taxes for corporate acquisition strategies
Liberini, Federica; Russo, Antonio; Stimmelmayr, Michael - 2016
Ownership takeovers often follow complex strategies where the control of the target firm is acquired through a sequence of independent contracts. Based on this observation, we develop a novel theoretical model wherein the acquiring firm decides on the number of steps towards the full ownership...
Persistent link: https://www.econbiz.de/10011554398
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The Role of Toeholds and Capital Gains Taxes for Corporate Acquisition Strategies
Liberini, Federica - 2016
Ownership takeovers often follow complex strategies where the control of the target firm is acquired through a sequence of independent contracts. Based on this observation, we develop a novel theoretical model wherein the acquiring firm decides on the number of steps towards the full ownership...
Persistent link: https://www.econbiz.de/10012978390
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Capital gains taxation and the cost of capital : evidence from unanticipated cross-border transfers of tax bases
Huizinga, Harry; Voget, Johannes; Wagner, Wolf - 2012
Persistent link: https://www.econbiz.de/10009664146
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Capital gains taxation and the cost of capital : evidence from unanticipated cross-border transfers of tax bases
Huizinga, Harry; Voget, Johannes; Wagner, Wolf - 2012
Persistent link: https://www.econbiz.de/10009719319