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Analysis explores the implications of tax laws on corporate mergers and acquisitions in the U.S., suggesting effects on fairness.
Focuses on the effects of tax laws on corporate mergers and acquisitions in the United States. Pre-1986 tax provisions contributing to mergers and acquisitions; Congressional efforts in the Tax Reform Act of 1986; Congressional efforts in the Revenue Act of 1987; Technical and Miscellaneous Revenue Act of 1988.
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Knight et al. (1989) studied this question.
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