We analyze how interactions between corporate taxation and corporate governance affect shareholder capital. Using a … model with strategic interaction between managers and outside shareholders, we hypothesize that, while an increase in the …

Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on … the location decisions of multinational firms. Both types of taxation are estimated to have a negative impact on the … location of new foreign subsidiaries. In fact, the impact of parent country taxation is estimated to be relatively large …

increase in the debt ratio of 2.49 percentage points. Taking into account investor-level taxation and firm heterogeneity, an …

efficient APAs are concluded in equilibrium. International agreements to avoid double taxation will likely reduce the number of …

suffer from omitted variable bias. -- corporate taxation ; multinationals ; capital structure ; international debt …