The authors would like to thank Charles Horioka and three anonymous referees for very helpful comments and suggestions. The authors also indebted to Alan Auerbach, Roger Gordon, Andreas Haufler, Jim Hines, Kai Konrad, Ray Rees, and participants at research workshops in Berlin, Munich, Oxford, and Seville. The usual disclaimer applies. The authors gratefully acknowledge financial support from Deutsche Forschungsgemeinschaft (DFG), Grant No. FU 442/3-1. Please address correspondence to: Johannes Becker, Department of Public Economics, Max Planck Institute for Intellectual Property, Competition and Tax Law, Marstallplatz 1, 80539 Munich, Germany. Phone: +49-89-24246-5252. E-mail: firstname.lastname@example.org.
TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS*
Version of Record online: 24 FEB 2010
© (2010) by the Economics Department of the University of Pennsylvania and the Osaka University Institute of Social and Economic Research Association
International Economic Review
Volume 51, Issue 1, pages 171–186, February 2010
How to Cite
Becker, J. and Fuest, C. (2010), TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS. International Economic Review, 51: 171–186. doi: 10.1111/j.1468-2354.2009.00575.x
Manuscript received 21 October 2008; revised November 2008.
- Issue online: 24 FEB 2010
- Version of Record online: 24 FEB 2010
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