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The impact of IP box regimes on the M&A market · Study

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ArticleThe impact of IP box regimes on the M&A market

Sebastien Bradley2021

Article2021

The impact of IP box regimes on the M&A market

Sebastien Bradley · Leslie A. Robinson · Martin Ruf

24 citations·0/0 files stored·Journal of Accounting and Economics

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Corporate Finance and Governance Intellectual Property and Patents Corporate Taxation and Avoidance

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References

2001Econometric Analysis of Cross Section and Panel Data 2010A review of tax research 2001New Evidence and Perspectives on Mergers 1999Corporate Cash Reserves and Acquisitions 1967Tax Policy and Investment Behavior 2001The Market for Corporate Assets: Who Engages in Mergers and Asset Sales and Are There Efficiency Gains?2002Do R&D tax credits work? Evidence from a panel of countries 1979–1997 2010Corporate taxes and the location of intangible assets within multinational firms

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2024Formal institutions and cross-border mergers and acquisitions: A systematic literature review and research agenda 2017Patent Boxes and the Relocation of Intellectual Property

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Details

Year2021

Typearticle

Published2021-08-20

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations24

Files0 public / 0

ShelfCorporate Finance and Governance

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doi10.1016/j.jacceco.2021.101448

openalex_workW3194061503

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