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~isPartOf:"International tax and public finance"
~isPartOf:"Journal of business economics : JBE"
~isPartOf:"National tax journal"
~subject:"Default risk"
~subject:"Kapitalkosten"
~subject:"Transnational corporation"
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International tax and public finance
Journal of business economics : JBE
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ECONIS (ZBW)
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1
Substitution across profit shifting methods and the impact on thin capitalization rules
Goerdt, Gideon
;
Eggert, Wolfgang
- In:
International tax and public finance
29
(
2022
)
3
,
pp. 581-599
Persistent link: https://www.econbiz.de/10013268116
Saved in:
2
Can formula apportionment really prevent multinational enterprises from profit shifting? : the role of asset valuation, intragroup debt, and leases
Kiesewetter, Dirk
;
Steigenberger, Tobias
;
Stier, Matthias
- In:
Journal of business economics : JBE
88
(
2018
)
9
,
pp. 1029-1060
Persistent link: https://www.econbiz.de/10011928642
Saved in:
3
Taxation and the optimal constraint on corporate debt finance : why a comprehensive business income tax is suboptimal
Sørensen, Peter Birch
- In:
International tax and public finance
24
(
2017
)
5
,
pp. 731-753
Persistent link: https://www.econbiz.de/10011800053
Saved in:
4
Restricted interest deductibility and multinationals' use of internal debt finance
Büttner, Thiess
;
Overesch, Michael
;
Wamser, Georg
- In:
International tax and public finance
23
(
2016
)
5
,
pp. 785-797
Persistent link: https://www.econbiz.de/10011648065
Saved in:
5
Reconsidering the appropriate discount rate for tax shield valuation
Krause, Marko Volker
;
Lahmann, Alexander
- In:
Journal of business economics : JBE
86
(
2016
)
5
,
pp. 477-512
Persistent link: https://www.econbiz.de/10011667088
Saved in:
6
Debt shifting in Europe
Miniaci, Raffaele
;
Parisi, M. L.
;
Panteghini, P. M.
- In:
International tax and public finance
21
(
2014
)
3
,
pp. 397-435
Persistent link: https://www.econbiz.de/10010406096
Saved in:
7
Internal debt and multinational profit shifting : emperical evidence from firm-level panel data
Büttner, Thiess
;
Wamser, Georg
- In:
National tax journal
66
(
2013
)
1
,
pp. 63-96
Persistent link: https://www.econbiz.de/10009728586
Saved in:
8
Corporation taxes and the debt policy of multinational firms : evidence from German multinationals
Büttner, Thiess
;
Overesch, Michael
;
Schreiber, Ulrich
; …
- In:
Journal of business economics : JBE
81
(
2011
)
12
,
pp. 1325-1339
Persistent link: https://www.econbiz.de/10009390364
Saved in:
9
Taxation and corporate use of debt : implications for tax policy
Gordon, Roger H.
- In:
National tax journal
63
(
2010
)
1
,
pp. 151-174
Persistent link: https://www.econbiz.de/10003960036
Saved in:
10
Auswirkungen der IFRS-Umstellung auf die Risikoprämie von Unternehmensanleihen : eine empirische Studie für Deutschland, Österreich und die Schweiz
Kiefer, Kerstin
;
Schorn, Philipp
- In:
Journal of business economics : JBE
79
(
2009
)
3
,
pp. 335-365
Persistent link: https://www.econbiz.de/10003820570
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