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Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10013134555
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The Impact of Introducing an Interest Barrier : Evidence from the German Corporation Tax Reform 2008
Buslei, Hermann - 2012
In this study we investigate the impact of the thin capitalization rule (TCR), introduced in Germany in 2008, on firms …
Persistent link: https://www.econbiz.de/10013103672