Items related to Federal Income Tax Aspects of Mergers and Acquisitions...

Federal Income Tax Aspects of Mergers and Acquisitions (Classic Reprint) - Softcover

Taxation, United States Joint Committee On

 
9781330336038: Federal Income Tax Aspects of Mergers and Acquisitions (Classic Reprint)

Synopsis

This book analyzes the impact of the tax code on mergers and acquisitions in the United States. Since the turn of the 20th century, the nation has experienced four major merger waves that economists believe are tied to economic factors including stock market movements, advancements in production and distribution technology, and changing consumer demand. This book examines the third era of mergers, which began in the 1980s and has been marked by the hostile takeover and a significant increase in the value of corporations. The author explores how the tax code can incentivize or disincentivize mergers and acquisitions and considers the ways in which the pursuit of tax benefits can lead to economically inefficient outcomes. The book concludes with proposals for reforming the tax code and eliminating merger-related tax loopholes without discouraging economically sound mergers.

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