Does the debt tax shield distort ownership efficiency?
Pehr-Johan Norbäck, Lars Persson, Joacim Tåg
| Year of publication: |
2018
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|---|---|
| Authors: | Norbäck, Pehr-Johan ; Persson, Lars ; Tåg, Joacim |
| Published in: |
International review of economics & finance : IREF. - Amsterdam [u.a.] : Elsevier, ISSN 1059-0560, ZDB-ID 1137476-7. - Vol. 54.2018, p. 299-310
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| Subject: | Acquisitions | Capital gains tax | Corporate tax | LBOs | M&As | Ownership | Private equity | Tax shields | Eigentümerstruktur | Ownership structure | Übernahme | Takeover | Private Equity | Kapitalstruktur | Capital structure | Fremdkapital | Debt financing | Theorie | Theory | Unternehmensbesteuerung | Corporate taxation | Wertzuwachssteuer | Kapitalertragsteuer | Capital income tax | Kapitalkosten | Cost of capital | Steuerwirkung | Tax effects |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.iref.2017.09.012 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012033416