Do earnings stripping rules hamper investment? : evidence from CIT reforms in European countries
Year of publication: |
2021
|
---|---|
Authors: | Leszczyłowska, Anna ; Meier, Jan-Hendrik |
Published in: |
Economics letters. - Amsterdam [u.a.] : Elsevier, ISSN 0165-1765, ZDB-ID 717210-2. - Vol. 200.2021, p. 1-5
|
Subject: | Corporate income tax | Earnings stripping rules | Interest limitation rules | Investment | Thin capitalization | Körperschaftsteuer | EU-Staaten | EU countries | Steuerreform | Tax reform | Steuervermeidung | Tax avoidance |
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