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The effects of taxation on the location decision of multinational firms: M&A vs. Greenfield investments
Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - 2010
In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...
Persistent link: https://www.econbiz.de/10010277219
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The effects of taxation on the location decision of multinational firms : M&A vs. Greenfield investments
Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - 2010
In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...
Persistent link: https://www.econbiz.de/10003974552
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The effects of taxation on the local decision of multinational firms : M&A versus Greenfield Investment
Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - In: National tax journal 64 (2011) 3, pp. 817-838
Persistent link: https://www.econbiz.de/10009557997
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Evaluating the effects of ACE systems on multinational debt financing and investment
Hebous, Shafik; Ruf, Martin - 2015
Theory recommends aligning the tax treatment of debt and equity. A few countries, notably Belgium, have introduced an allowance for corporate equity (ACE) to achieve tax neutrality. We study the effects of adopting an ACE on debt financing, passive investment, and active investment of...
Persistent link: https://www.econbiz.de/10010519931
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Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment
Hebous, Shafik - 2015
Theory recommends aligning the tax treatment of debt and equity. A few countries, notably Belgium, have introduced an allowance for corporate equity (ACE) to achieve tax neutrality. We study the effects of adopting an ACE on debt financing, passive investment, and active investment of...
Persistent link: https://www.econbiz.de/10013021715
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Evaluating the effects of ACE systems on multinational debt financing and investment
Hebous, Shafik; Ruf, Martin - In: Journal of public economics 156 (2017), pp. 131-149
Persistent link: https://www.econbiz.de/10011824101
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The Effects of Taxation on the Location Decision of Multinational Firms: M&A Versus Greenfield Investments
Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J - In: National tax journal 64 (2011) 3, pp. 817-839
Persistent link: https://www.econbiz.de/10009328411
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The Effects of Taxation on the Location Decision of Multinational Firms : M&A vs. Greenfield Investments
Hebous, Shafik - 2013
In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...
Persistent link: https://www.econbiz.de/10013094651
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THE EFFECTS OF TAXATION ON THE LOCATION DECISION OF MULTINATIONAL FIRMS: M&A VERSUS GREENFIELD INVESTMENTS
Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - In: National Tax Journal 64 (2011) 3, pp. 817-38
In this study, we estimate the impact of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and Mergers and Acquisitions (M&A) investments. Based on a...
Persistent link: https://www.econbiz.de/10010788618
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The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments
Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons - CESifo - 2010
In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...
Persistent link: https://www.econbiz.de/10008572530