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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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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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Financial Leverage and Corporate Taxation : Evidence from German Corporate Tax Return Data
Dwenger, Nadja - 2011
corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …
Persistent link: https://www.econbiz.de/10013134555
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A better local business tax : the BVT
Bird, Richard M. - 2014
Persistent link: https://www.econbiz.de/10010374108
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Tax reform and employment in Europe
Hutton, John P.; Ruocco, Anna - 1998
are Germany, Italy, France and the United Kingdom, and the method of investigation is the numerical Simulation of a multi …
Persistent link: https://www.econbiz.de/10010405876
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Tax reform and employment in Europe
Hutton, John P.; Ruocco, Anna - In: International tax and public finance 6 (1999) 3, pp. 263-287
Persistent link: https://www.econbiz.de/10001418528
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Tax reform and employment in Europe
Hutton, John P. - 1998
Persistent link: https://www.econbiz.de/10013268652
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Labor income responds differently to income-tax and payroll-tax reforms
Lehmann, Etienne; Marical, François; Rioux, Laurence - In: Journal of public economics 99 (2013), pp. 66-84
Persistent link: https://www.econbiz.de/10009721356