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The influence of taxes on corporate financing and investment decisions against the background of the German tax reforms
Reinhard, Ludwig F. M.; Li, Steven - In: The European journal of finance 17 (2011) 7/8, pp. 717-737
Persistent link: https://www.econbiz.de/10009509832
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Payout policy tax clienteles, ex-dividend day stock prices and trading behavior in Germany : the case of the 2001 tax reform
Haesner, Christian; Schanz, Deborah - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 527-563
Persistent link: https://www.econbiz.de/10009761748
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Marginal effective tax rates as a tool for managerial economics in connection with the German tax reform 1990
Schneider, Dieter; Siegel, Theodor - 1988
Persistent link: https://www.econbiz.de/10000125099
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Allowance for corporate equity : zinskorrigierte Besteuerung zur Harmonisierung der Steuersysteme in Europa
Schmidt, Frank - 1998
Persistent link: https://www.econbiz.de/10000658787
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Wettbewerb der Steuersysteme in Europa : eine vergleichende Analyse am Beispiel der Region Oberrheingraben unter Einbeziehung aktueller Reformvorschläge
Eckerle, Tobias H. - 1997
schweizerischen auszugleichen. Dagegen wäre mit Umsetzung der Vorschläge zur "Großen Steuerreform 1999" in Deutschland eine derartige … geringsten wäre, wodurch der Standort Deutschland erheblich an Attraktivität gewinnen würde. Die Erhöhung der Körperschaftsteuer …
Persistent link: https://www.econbiz.de/10011440930
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Interest barrier and capital structure response
Alberternst, Stephan; Sureth, Caren - 2016 - retitled version of arqus discussion paper no. 182, revised May 2016
base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany …
Persistent link: https://www.econbiz.de/10011477561
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The impacts of tax reforms on REITs : an international empirical study
Xu, Yishuang; Yiu, Chung Yim - In: Academic journal of economic studies 3 (2017) 1, pp. 11-22
Persistent link: https://www.econbiz.de/10011580311
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The effect of taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier
Alberternst, Stephan; Sureth, Caren - 2015
base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany …
Persistent link: https://www.econbiz.de/10011334123
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The effect of taxes on corporate financing decisions : evidence from the German interest barrier
Alberternst, Stephan; Sureth, Caren - 2015
The theoretical literature suggests that when taking tax effects into account, debt ought to be preferable to equity. However, there are no uniform predictions of the size of this tax benefit (tax shield) in comparison to an opposing increasing cost of debt (especially insolvency costs). The...
Persistent link: https://www.econbiz.de/10010466305
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Aktuelle Steuerrechtsentwicklungen im Ausland - Überblick und Auswirkungen auf deutsche Unternehmen
Birnbaum, Kirsten - In: Internationales Steuerrecht am Scheideweg, (pp. 61-78). 2018
Persistent link: https://www.econbiz.de/10011901822