The Effects of Taxation on the Merger Decision

作者：Alan J. Auerbach, David Reishus · 发表于：RePEc: Research Papers in Economics · 年份：1988 · 被引用次数：43 · 研究领域：Corporate Taxation and Avoidance、Taxation and Compliance Studies、Corporate Finance and Governance

The recent merger wave in the United States has left observers at-tempting to uncover explanations for its strength and persistence. Some have suggested that tax factors have played an ' important role. Indeed, the Tax Reform Act of 1986 contained several provisions, not effective