Narrow search
Showing 1 - 10 of 246,978
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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