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Unternehmensteuerreform 2008 verändert die steuerlichen Rahmenbedingungen für Unternehmen in Deutschland. Was genau wird anders, was bleibt …
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-shifting, are large. We test this prediction using confidential firm-level tax-return data for the local business tax in Germany …
Persistent link: https://www.econbiz.de/10003792841
This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals’ foreign affiliates. The empirical analysis employs a large panel of affiliates of German multinationals in 26 countries in the period from 1996 until 2003. In accordance with the...
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