International debt shifting and multinational firms in developing economies

We present empirical evidence suggesting that the effect of the host country corporate tax rate on the debt ratio of multinational affiliates in developing economies is positive and larger than the same effect for affiliates in developed economies.

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Year of publication:	2011
Authors:	Fuest, Clemens ; Hebous, Shafik ; Riedel, Nadine
Published in:	Economics Letters. - Elsevier, ISSN 0165-1765. - Vol. 113.2011, 2, p. 135-138
Publisher:	Elsevier
Subject:	International debt shifting \| Capital structure \| Corporate taxation \| Developing economies

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Type of publication:	Article
Classification:	H - Public Economics ; O - Economic Development, Technological Change, and Growth
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010572209