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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