• Graduate program
  • Research
  • News
  • Events
    • Events Calendar
    • Events Archive
    • Summer School
      • Climate Change
      • Gender in Society
      • Inequalities in Health and Healthcare
      • Business Data Science Summer School Program
      • Receive updates
    • Tinbergen Institute Lectures
    • Annual Tinbergen Institute Conference
  • Summer School
    • Climate Change
    • Gender in Society
    • Inequalities in Health and Healthcare
    • Business Data Science Summer School Program
    • Receive updates
  • Alumni
  • Magazine

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