This paper analyzes the relationship between capital structure, corporate taxation and firm age. We adapt a standard … model of optimal capital structure choice under corporate taxation, focusing on the financing and investment decisions a … taxation, a firm's age and its debt to asset ratio. To test these hypotheses empirically, we use a cross-section of 405 …

We contribute to the empirical literature on the debt bias of corporate income taxation through a micro …

that pragmatic concerns over property and taxation drove important English and American political and legal reforms …

With acknowledgment of the growing popularity of the trust as an effective taxation planning vehicle, this article … shortcomings of section 84A as a plug to the gap of created by the child exemption in personal taxation. The article next considers …