The effect of shareholder-level capital gains taxes on acquisition structure

Accounting Review

Volumn 79, Issue 4, 2004, Pages 859-887

  Ayers, Benjamin C ^a   Lefanowicz, Craig E ^b   Robinson, John R ^c  

^a UNIVERSITY OF GEORGIA   (United States)

^b UNIVERSITY OF VIRGINIA   (United States)

^c UNIVERSITY OF TEXAS AT AUSTIN   (United States)

Author keywords

Acquisition form; Capital gains taxes; Mergers and acquisitions

Indexed keywords

EID: 8744318690     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2004.79.4.859     Document Type: Article

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