Stöckl, Matthias; Winner, Hannes - In: Jahrbücher für Nationalökonomie und Statistik 233 (2013) 2, pp. 188-205
Summary This paper analyzes the impact of corporate taxation on a firm’s debt policy. We contribute to the existing literature in two ways: (i) we explicitly model persistence in the debt-to-asset ratio, and (ii) we incorporate firm heterogeneity with respect to firm size and legal form....
