{"data":{"id":"10.7801/362","type":"dois","attributes":{"doi":"10.7801/362","prefix":"10.7801","suffix":"362","identifiers":[],"alternateIdentifiers":[],"creators":[{"name":"Todtenhaupt, Maximilian","nameType":"Personal","givenName":"Maximilian","familyName":"Todtenhaupt","affiliation":[],"nameIdentifiers":[]},{"name":"Voget, Johannes","nameType":"Personal","givenName":"Johannes","familyName":"Voget","affiliation":[],"nameIdentifiers":[]}],"titles":[{"lang":"de","title":"International taxation and productivity effects of M\u0026amp;As"}],"publisher":"Mannheim University Library","container":{},"publicationYear":2021,"subjects":[],"contributors":[],"dates":[{"date":"2021","dateType":"Issued"}],"language":null,"types":{"ris":"DATA","bibtex":"misc","citeproc":"dataset","schemaOrg":"Dataset","resourceTypeGeneral":"Dataset"},"relatedIdentifiers":[],"relatedItems":[],"sizes":["296588"],"formats":["application/zip"],"version":"1","rightsList":[],"descriptions":[{"lang":"de","description":"We investigate how changes in firm productivity after M\u0026amp;As are affected by differences in profit taxation between the target and the acquirer. We argue that tax differentials distort the efficient allocation of productive factors following an M\u0026amp;A and thus inhibit the realization of productivity improvements. Using firm-level data on inputs and outputs of production as well as on corporate M\u0026amp;As, we show that the absolute tax differential between the locations of two merging firms reduces the subsequent total factor productivity gain. This effect is concentrated in horizontal M\u0026amp;As and less pronounced when firms can use international profit shifting to attenuate effective differences in taxation.","descriptionType":"Abstract"}],"geoLocations":[],"fundingReferences":[],"xml":"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","url":"https://madata.bib.uni-mannheim.de/362","contentUrl":null,"metadataVersion":3,"schemaVersion":"http://datacite.org/schema/kernel-4","source":"api","isActive":true,"state":"findable","reason":null,"viewCount":0,"viewsOverTime":[],"downloadCount":0,"downloadsOverTime":[],"referenceCount":0,"citationCount":0,"citationsOverTime":[],"partCount":0,"partOfCount":0,"versionCount":0,"versionOfCount":0,"created":"2021-01-20T10:43:03.000Z","registered":"2021-01-20T10:43:04.000Z","published":"2021","updated":"2024-06-21T20:11:58.000Z"},"relationships":{"client":{"data":{"id":"gesis.ubma","type":"clients"}},"provider":{"data":{"id":"jjuz","type":"providers"}},"media":{"data":{"id":"10.7801/362","type":"media"}},"references":{"data":[]},"citations":{"data":[]},"parts":{"data":[]},"partOf":{"data":[]},"versions":{"data":[]},"versionOf":{"data":[]}}}}