000			01663nab a2200289 c 4500
003			ES-MaIEF
005			20190117132108.0
007			ta
008			190117t2018 ne ||||ss|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966900 _aChen, Novia X.
245		1	_a"U.S. worldwide taxation and domestic mergers and acquisitions" _b : a discussion _c Novia X. Chen, Terry Shevlin
260			_c2018
500			_aDisponible únicamente en formato PDF en el repositorio de la Biblioteca del IEF con el nombre: 1441-2018-2-3CHE.
500			_aResumen.
504			_aBibliografía.
520			_aHarris and O'Brien (2018) investigate whether U.S. tax policy distorts U.S. multinationals’ (MNCs) investment. They find that MNCs facing higher repatriation tax costs engage in fewer domestic acquisitions. The study re-examines the results in two prior studies that found no effect (Hanlon et al. 2015) and a positive effect (Martin et al. 2015) by introducing a new proxy for repatriation tax costs: A binary variable for whether the MNC uses the Double Irish structure. We critique the theory underlying the prediction as well as the proxy. We conclude that caution should be exercised in taking the results at face value.
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		_917382 _aShevlin, Terry
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. 439-447
942			_cRE
999			_c139689 _d139689