Business, Management and Accounting
4 years ago

Foreign firm ownership drives tax competition in national and cross-border mergers.

RePEc: Research Papers in Economics
Merger policy and tax competition: The role of foreign firm ownership
Andreas Haufler, Christian Schulte

Paper Summary

Governments can use taxes and regulations to influence mergers. When foreign ownership is low, national mergers are more efficient with lower synergy effects. But when foreign ownership is high, cross-border mergers are more common. This shows a connection between international investments and the increase in cross-border mergers.

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