5Alan J. Auerbach, David Reishus. The Effects of Taxation on the Merger Decision, NBER Working Paper. No. W2192, 1990.
6Ayers B.,Lefanowicz C., Robinson J. Capital gains taxes and acquisition activity:Evidence of the lock-in effect. Contemporary Accounting Research. 2007, 24.
7Ayers B., Lefanowicz C., Robinson J. The effect of shareholder-level capital gains taxes On acquisition structure. The Accounting Review. 2004, 79.
8Auerbach, Alan J., and David Reishus. Taxes and the Merger Decision. NBER Working paper. 1855#, 1986.
9Dhaliwal D., Erickson M., Heitzman S. The effect of seller taxes on acquisition prices: Evidence from purchases of taxable and tax-exempt hospitals. Journal of the American Taxation Association. 2004, 26.
10Erickson M., Wang S. The effect of transaction structure on price: Evidence from subsidiary sales. Journal of Accounting and Economics. 2000,3.