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base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany …
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structure only provides puzzling effects. We believe the German corporate tax reform in 2008, which introduced an interest …
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This paper examines the impact of the German 2001 tax reform, where Germany switched from a full imputation system to a …
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covering the universe of firms from 2008-2017 and a quasi-experimental setting, we find that firms swiftly cut dividend …
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