TAX REFORM AND FOREIGN ACQUISITIONS: A MICROANALYSIS
- 1 March 1995
- journal article
- research article
- Published by University of Chicago Press in National Tax Journal
- Vol. 48 (1) , 1-21
- https://doi.org/10.1086/ntj41789120
Abstract
We test the hypothesis that the Tax Reform Act of 1986 (TRA 86) induced acquisitions of U.S. companies by foreign investors from worldwide tax jurisdictions, principally the United Kingdom and Japa...Keywords
This publication has 2 references indexed in Scilit:
- The Effects of Changes in Tax Laws on Corporate Reorganization ActivityThe Journal of Business, 1990
- Tax attributes as determinants of shareholder gains in corporate acquisitionsJournal of Financial Economics, 1989