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The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions
Buettner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - James W. Martin School of Public Policy and … - 2006
This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of investment but also their tax-sensitivity. An...
Persistent link: https://www.econbiz.de/10005635336
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Effective tax levels using the Devereux/Griffith methodology
Spengel, Christoph (contributor); Endres, Dieter (contributor) - Zentrum für Europäische Wirtschaftsforschung, Mannheim - 2014
Persistent link: https://www.econbiz.de/10010478777
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Effective tax levels using the Devereux/Griffith methodology
Spengel, Christoph (contributor); Endres, Dieter (contributor) - Zentrum für Europäische Wirtschaftsforschung, Mannheim - 2015
Persistent link: https://www.econbiz.de/10011639090
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The impact of tax planning on forward-looking effective tax rates : final report ; on-demand economic analysis
Spengel, Christoph - 2016
Persistent link: https://www.econbiz.de/10011639103
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Effective tax levels using the Devereux/Griffith methodology
Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung, Mannheim - 2016
Persistent link: https://www.econbiz.de/10011639111
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Entwicklungslinien und Zukunft des deutsch-europäischen Steuerrechts : Brexit - Auswirkungen auf Europa : Tagungsband zur ifst-Jahrestagung am 26. Juni 2017
Dobratz, Lars (contributor); Haas, Wolfang (contributor);  … - ifst-Jahrestagung <2017, Berlin>; Ifst - 2017
Persistent link: https://www.econbiz.de/10011736172