000			01699nab a2200289 c 4500
003			ES-MaIEF
005			20190117131334.0
007			ta
008			190117t2018 ne ||||ss|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966898 _aHarris, Jeremiah
245			_aU.S. worldwide taxation and domestic mergers and acquisitions _c Jeremiah Harris, William O'Brien
260			_c2018
500			_aDisponible únicamente en formato PDF en el repositorio de la Biblioteca del IEF con el nombre: 1441-2018-2-3HAR.
500			_aResumen.
504			_aBibliografía.
520			_aThis study shows that domestic mergers and acquisitions (M&A) were inhibited by the U.S.’s worldwide tax policy on foreign-earned income. Double Irish structures, a complex web of subsidiaries that reduce foreign tax rates and therefore increase potential repatriation tax rates, are associated with lower levels of domestic M&A by U.S. firms. These results do not reflect a continuation of prior trends or declines in worldwide acquisitiveness and are robust to several econometric approaches. We suggest that the Double Irish variable mitigates a confounding effect in an alternative tax variable that clouds inferences in tests of repatriation taxes and domestic M&A.
650		4	_948067 _aPOLITICA FISCAL
650		4	_943504 _aEMPRESAS
650		4	_940471 _aCONCENTRACION
650		4	_942888 _aESTADOS UNIDOS
650		4	_947776 _aMODELOS ECONOMETRICOS
700	1		_966899 _aO'Brien, William
773	0		_9157603 _oOP 1441/2018/66 _tJournal of Accounting and Economics _w(IEF)89953 _x 0165-4101 _g v. 66, Issue 2-3, November- December 2018, p. 419-438
942			_cRE
999			_c139688 _d139688