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Persistent link: https://www.econbiz.de/10003199059

How effective is an incremental ACE in addressing the debt bias? : evidence from corporate tax returns

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Zinsschranke und Alternativmodelle zur Beschränkung des steuerlichen Zinsabzugs

Bohn, Alexander - 2009

Mit der Einführung der Zinsschranke hat der Gesetzgeber die steuerliche Behandlung von Fremdfinanzierungsaufwendungen … grundlegend reformiert. Alexander Bohn stellt die rechtlichen und wirtschaftlichen Vorgaben an die Ausge¬staltung der Zinsschranke … ausgewählten Drittstaaten. Auf der Grundlage einer Systematisierung dieser Vorschriften untersucht und bewertet er die Zinsschranke …

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Tax reforms and the capital structure of banks

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Taxation and leverage in international banking

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Financial leverage and corporate taxation : evidence from German corporate tax return data

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Welfare effects of business taxation under default risk

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Heterogeneous tax sensitivity of firm-level investments

Egger, Peter; Erhardt, Katharina; Keuschnigg, Christian - In: Journal of economic behavior & organization : JEBO 176 (2020), pp. 512-538

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Corporate taxation when firms are heterogeneous : ACE versus CBIT

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Unobserved tax avoidance and the tax elasticity of FDI

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