Relevanz der Zinsschranke: Eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012
Year of publication: |
2015
|
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Authors: | Alberternst, Stephan ; Schwar, Torben |
Publisher: |
Berlin : Arbeitskreis Quantitative Steuerlehre (arqus) |
Subject: | Finanzierungsentscheidungen | Deutsche Steuerreform | Zinsschranke | Fremdkapitalquote | Besteuerung | Unterfinanzierungsregelungen |
Series: | arqus Discussion Paper ; 200 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | German |
Other identifiers: | 845070207 [GVK] hdl:10419/125802 [Handle] RePEc:zbw:arqudp:200 [RePEc] |
Classification: | F34 - International Lending and Debt Problems ; H21 - Efficiency; Optimal Taxation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies |
Source: |
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Alberternst, Stephan, (2016)
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Alberternst, Stephan, (2016)
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Alberternst, Stephan, (2015)
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Alberternst, Stephan, (2015)
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Alberternst, Stephan, (2016)
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Interest barrier and capital structure response
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