12-100/IV - Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases

• Authors
  Harry Huizinga, Tilburg University, and CEPR; Johannes Voget, University of Mannheim, Oxford University Centre for Business Taxation,CentER Tilburg University; Wolf Wagner, Tilburg University, Duisenberg School of Finance
• Publication date
  September 27, 2012

• Keywords
  Capital gains taxation, Cost of capital, International takeovers
• JEL
  G32, G34, H25