Buettner, Thiess; Overesch, Michael; Wamser, Georg - In: FinanzArchiv: Public Finance Analysis 67 (2011) 2, pp. 103-122
This paper analyzes how corporate taxation affects the capital structure of subsidiaries of multinational companies. The emphasis is on firm characteristics that proxy for the tax status of a subsidiary, which is crucial for the tax responsiveness of firms. Based on a comprehensive panel of...