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The Effect of Shareholder-Level Capital Gains Taxes on Acquisition Structure

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References

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n.d.Debt and the marginal tax rate607 cited

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1989Preemptive Bidding and the Role of the Medium of Exchange in Acquisitions536 cited

Cited by

2020Corporate tax cuts, merger activity, and shareholder wealth58 cited
2014Time trends and determinants of the method of payment in M&As53 cited
2003The Initial Impact of the 2003 Reduction in the Dividend Tax Rate53 cited
2016Targets' Tax Shelter Participation and Takeover Premiums44 cited
2009Capital Gains Taxes, Pricing Spreads, and Arbitrage: Evidence from Cross-Listed Firms in the U.S.44 cited
2020CEO Tax Effects on Acquisition Structure and Value41 cited
2019The impact of investor-level taxation on mergers and acquisitions39 cited
2013Did the 2003 Tax Act Increase Capital Investments by Corporations?39 cited
2023The initial effect of U.S. tax reform on foreign acquisitions31 cited
2013The impact of target firm financial distress in Australian takeovers28 cited
2018The Effect of Shareholder-Level Taxes on Organizational Form and Stock Ownership: Evidence from Equity Carve-Outs of Master Limited Partnerships28 cited
2018Investor Inattention and Stock Prices: Evidence from Acquisitions with a Choice of Payment Type26 cited
2021The impact of IP box regimes on the M&A market24 cited
2020Taxing away M&A: Capital gains taxation and acquisition activity23 cited