Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income
Year of publication: |
2012
|
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Authors: | Fossen, Frank M. ; Simmler, Martin |
Institutions: | DIW Berlin (Deutsches Institut für Wirtschaftsforschung) |
Subject: | Income taxation | capital taxation | financial structure | leverage | matching |
Extent: | application/pdf |
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Series: | Discussion Papers of DIW Berlin. - ISSN 1619-4535. |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Number 1190 45 pages long |
Classification: | H25 - Business Taxes and Subsidies ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; G32 - Financing Policy; Capital and Ownership Structure |
Source: |
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Personal Taxation of Capital Income and the Financial Leverage of Firms
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Fossen, Frank M., (2012)
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