Narrow search
Showing 1 - 10 of 29,296
Cover Image
Five empirical essays on corporate taxation
Dreßler, Daniel - 2012
Persistent link: https://www.econbiz.de/10009688989
Cover Image
Switching from worldwide to territorial taxation : empirical evidence of FDI effects
Büttner, Thiess; Holzmann, Carolin - 2019
the importance of the actual tax rate. For Japan, which charges a higher tax rate on corporate profits than Germany, we … find a substantial increase of FDI in Germany after the switch from worldwide to territorial taxation. For the UK, which … imposes a lower tax rate than Germany, the switch to territorial taxation is not found to exert any significant effects on …
Persistent link: https://www.econbiz.de/10011958845
Cover Image
The impact of double taxation treaties on foreign direct investment : evidence from large dyadic panel data
Barthel, Fabian; Busse, Matthias; Neumayer, Eric - In: Contemporary economic policy : a journal of Western … 28 (2010) 3, pp. 366-377
Persistent link: https://www.econbiz.de/10008822647
Cover Image
Thin capitalization rules and multinational firm capital structure
Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2013
Persistent link: https://www.econbiz.de/10010358553
Cover Image
Thin capitalization rules and multinational firm capital structure
Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2014
Persistent link: https://www.econbiz.de/10010232328
Cover Image
Thin capitalization rules and multinational firm capital structure
Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2014
Persistent link: https://www.econbiz.de/10010240656
Cover Image
Thin capitalization rules and multinational firm capital structure
Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2014
This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential...
Persistent link: https://www.econbiz.de/10010256736
Cover Image
Thin capitalization rules and multinational firm capital structure
Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2014
Persistent link: https://www.econbiz.de/10010341232
Cover Image
An analysis of double taxation treaties and their effect on foreign direct investment
Baker, Paul L. - In: International journal of the economics of business 21 (2014) 3, pp. 341-377
Persistent link: https://www.econbiz.de/10010484175
Cover Image
Thin Capitalization Rules and Multinational Firm Capital Structure
Blouin, Jennifer - 2014
This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential...
Persistent link: https://www.econbiz.de/10013055986