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Corporate financing decisions and non-debt tax shields : evidence from Italian experiences in the 1990s
Bernasconi, Michele; Marenzi, Anna; Pagani, Laura - In: International tax and public finance 12 (2005) 6, pp. 741-773
Persistent link: https://www.econbiz.de/10003199059
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How effective is an incremental ACE in addressing the debt bias? : evidence from corporate tax returns
Branzoli, Nicola; Caiumi, Antonella - In: International tax and public finance 27 (2020) 6, pp. 1485-1519
Persistent link: https://www.econbiz.de/10012310891
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Tax reforms and the capital structure of banks
Hemmelgarn, Thomas; Teichmann, Daniel - In: International tax and public finance 21 (2014) 4, pp. 645-693
Persistent link: https://www.econbiz.de/10011303155
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Taxation and leverage in international banking
Gu, Grace Weishi; Mooij, Ruud A. de; Poghosyan, Tigran - In: International tax and public finance 22 (2015) 2, pp. 177-200
Persistent link: https://www.econbiz.de/10011303723
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - In: International tax and public finance 21 (2014) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10010343496
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Welfare effects of business taxation under default risk
Comincioli, Nicola; Panteghini, Paolo; Vergalli, Sergio - In: International tax and public finance 28 (2021) 6, pp. 1412-1429
Persistent link: https://www.econbiz.de/10012703985
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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
Persistent link: https://www.econbiz.de/10012431681
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Taxation and the optimal constraint on corporate debt finance : why a comprehensive business income tax is suboptimal
Sørensen, Peter Birch - In: International tax and public finance 24 (2017) 5, pp. 731-753
Persistent link: https://www.econbiz.de/10011800053
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Corporate taxation when firms are heterogeneous : ACE versus CBIT
Schröder, Philipp J. H.; Sørensen, Allan - In: International tax and public finance 30 (2023) 2, pp. 396-418
Persistent link: https://www.econbiz.de/10014253552
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On taxing capital income with income shifting
Christiansen, Vidar; Tuomala, Matti - In: International tax and public finance 15 (2008) 4, pp. 527-545
Persistent link: https://www.econbiz.de/10003729158