The present publication is concerned with the process of thin capitalisation in the countries of OECD. Two methods for financing companies are discerned in relation to this phenomenon, i.e. debt and equity financing. The tax-related consequences of the method of equity financing of companies are...

The following paper explores the issue of thin capitalisation in Organisation for Economic Co-operation and Development (OECD) member countries. There are two methods used by financing companies that are strongly related to this phenomenon: debt and equity financing. The tax-related consequences...

In this paper we apply meta-regression analysis to quantitatively review the growing empirical tax incidence literature that indicates a substantial burden of the corporate income tax falling on employees. While most studies report large negative wage elasticities to corporate taxes, our...