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Interest deductibility restrictions and organizational form

Blaufus, Kay; Kreinacke, Marcos; Mantei, Britta - In: Business research 8 (2015) 1, pp. 3-37

Using a theoretical model for risky investment decisions, we study the effect of interest deductibility restrictions on the choice of organizational form. We analyze the two most widely used approaches: first, rules that limit the interest deductibility if the firm’s leverage exceeds a...

Persistent link: https://www.econbiz.de/10011488012

Taxes, risky investments, and the simultaneous choice of organizational form and financing

Blaufus, Kay; Mantei, Britta - In: Journal of business economics : JBE 84 (2014) 8, pp. 1111-1141

Persistent link: https://www.econbiz.de/10010424228

How to tax partnerships limited by shares

Stiller, Wojciech - In: Journal of economics & management 18 (2014), pp. 107-120

Persistent link: https://www.econbiz.de/10011290165

Income shifting incentives and tax haven utilization : evidence from multinational U.S. firms

Richardson, Grant; Taylor, Grantley - In: The international journal of accounting : TIJA 50 (2015) 4, pp. 458-485

Persistent link: https://www.econbiz.de/10011419348

Firms' financial choices and thin capitalization rules under corporate tax competition

Haufler, Andreas; Runkel, Marco - In: European economic review : EER 56 (2012) 6, pp. 1087-1103

Persistent link: https://www.econbiz.de/10009696390

The determinants of thinly capitalized tax avoidance structures : evidence from Australian firms

Taylor, Grantley; Richardson, Grant - In: Journal of international accounting auditing & taxation 22 (2013) 1, pp. 12-25

Persistent link: https://www.econbiz.de/10010200951

Do earnings stripping rules hamper investment? : evidence from CIT reforms in European countries

Leszczyłowska, Anna; Meier, Jan-Hendrik - In: Economics letters 200 (2021), pp. 1-5

Persistent link: https://www.econbiz.de/10012606844

Tax planning, corporate governance and financial performance of selected quoted non-financial companiesin Nigeria (2007-2018)

Olayiwola, John Ayobamibo; Okoro, Stephanie - In: Organizations and markets in emerging economies 12 (2021) 2, pp. 332-352

This study examines the interactive effect of tax planning and corporate governance on the financial performance of 50 non-financial quoted companies in Nigeria between 2007 and 2018. The study sample that covers 9 sectors was selected purposively through stratified random sampling. Data used...

Persistent link: https://www.econbiz.de/10012814974

Effect of corporate tax avoidance activities on firm bankruptcy risk

Dhawan, Anirudh; Ma, Liangbo; Kim, Maria H. - In: Journal of contemporary accounting & economics 16 (2020) 2, pp. 1-23

Persistent link: https://www.econbiz.de/10012298585

Is the economic crisis driving Western laws closer to Islamic laws on interest rate prohibition?

Cavalier, Georges - In: International journal of economic perspectives : IJEP 7 (2013) 2, pp. 47-56

Persistent link: https://www.econbiz.de/10011586415