Personal Taxation of Capital Income and the Financial Leverage of Firms
Year of publication: |
2016
|
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Authors: | Fossen, Frank M. ; Simmler, Martin |
Published in: |
International Tax and Public Finance. - Berlin : Springer, ISSN 1573-6970. - Vol. 23.2016, 1, p. 48-81
|
Publisher: |
Berlin : Springer |
Subject: | Income taxation | Capital taxation | Financial structure | Leverage | Matching |
Type of publication: | Article |
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Type of publication (narrower categories): | Article |
Language: | English |
Other identifiers: | 10.1007/s10797-015-9349-0 [DOI] 888206747 [GVK] hdl:10419/157758 [Handle] RePEc:zbw:espost:157758 [RePEc] |
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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Fossen, Frank M., (2012)
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Fossen, Frank, (2012)
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Personal taxation of capital income and the financial leverage of firms
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