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ECONIS (ZBW)
246,978
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1
Tax-related and economic consequences of selecting the method of debt financing of companies with regard to thin capitalisation in OECD member countries
Gajewski, Dominik
- In:
Contemporary economics
7
(
2013
)
2
,
pp. 77-83
The following paper explores the issue of thin capitalisation in Organisation for Economic Co-operation and Development (OECD) member countries. There are two methods used by financing companies that are strongly related to this phenomenon: debt and equity financing. The tax-related consequences...
Persistent link: https://www.econbiz.de/10009770239
Saved in:
2
How effective is an incremental ACE in addressing the debt
bias
? : evidence from corporate tax returns
Branzoli, Nicola
;
Caiumi, Antonella
- In:
International tax and public finance
27
(
2020
)
6
,
pp. 1485-1519
Persistent link: https://www.econbiz.de/10012310891
Saved in:
3
Optimal taxation and R&D policies
Akcigit, Ufuk
;
Hanley, Douglas
;
Stantcheva, Stefanie
- In:
Econometrica : journal of the Econometric Society, an …
90
(
2022
)
2
,
pp. 645-684
Persistent link: https://www.econbiz.de/10013190092
Saved in:
4
Leverage-financed tax arbitrage : a structural tax accounting analysis
Terry, Charles T.
- In:
The American journal of tax policy
7
(
1988
)
2
,
pp. 109-205
Persistent link: https://www.econbiz.de/10001086217
Saved in:
5
The dynamics of capital structure in the presence of zakat and corporate tax
Nur Azura Sanusi
- In:
International journal of Islamic and Middle Eastern …
7
(
2014
)
1
,
pp. 89-111
Persistent link: https://www.econbiz.de/10011335133
Saved in:
6
Can formula apportionment really prevent multinational enterprises from profit shifting? : the role of asset valuation, intragroup debt, and leases
Kiesewetter, Dirk
;
Steigenberger, Tobias
;
Stier, Matthias
- In:
Journal of business economics : JBE
88
(
2018
)
9
,
pp. 1029-1060
Persistent link: https://www.econbiz.de/10011928642
Saved in:
7
Capital structure, investment, and fire sales
Gale, Douglas
;
Gottardi, Piero
- In:
The review of financial studies
28
(
2015
)
9
,
pp. 2502-2533
Persistent link: https://www.econbiz.de/10011401252
Saved in:
8
Taxation and corporate use of debt : implications for tax policy
Gordon, Roger H.
- In:
National tax journal
63
(
2010
)
1
,
pp. 151-174
Persistent link: https://www.econbiz.de/10003960036
Saved in:
9
A simple approach to valuing a multinational firm's tax shields
Pierru, Axel
;
Atallah, T.
- In:
Applied financial economics
23
(
2013
)
16/18
,
pp. 1447-1455
Persistent link: https://www.econbiz.de/10010259389
Saved in:
10
Corporate taxes and internal borrowing within multinational firms
Egger, Peter
;
Keuschnigg, Christian
;
Merlo, Valeria
; …
- In:
American economic journal : a journal of the American …
6
(
2014
)
2
,
pp. 54-93
Persistent link: https://www.econbiz.de/10010372697
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