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Discussion of: Do debt constraints influence firms' sensitivity to a temporary tax holiday on repatriations?
Blouin, Jennifer L. - In: The journal of the American Taxation Association : a … 33 (2011) 2, pp. 29-33
Persistent link: https://www.econbiz.de/10009384125
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Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations?
Albring, Susan; Mills, Lillian F.; Newberry, Kaye - 2010
the primary beneficiaries of any tax savings. It is unlikely that these firms were the intended target of AJCA 2004 given …
Persistent link: https://www.econbiz.de/10014203686
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Does Brazilian allowance for corporate equity reduce the debt bias? : evidences of rebound effect and ownership-induced ACE clientele
Portal, Márcio Telles; Laureano, Luis - In: Research in international business and finance 42 (2017), pp. 480-495
Persistent link: https://www.econbiz.de/10011750447
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Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb : eine kostengünstige Alternative zu "Thin Capitalization Rules"?
Rumpf, Dominik - 2008
Dieser Beitrag untersucht die Wirkungen der Zinsbereinigung des Eigenkapitals auf das zu erwartende Steueraufkommen und auf den internationalen Steuerwettbewerb. Ausgangspunkt hierfür ist eine modelltheoreti-sche Untersuchung des Zusammenhanges zwischen Kapitalmarktrenditen und...
Persistent link: https://www.econbiz.de/10003872091
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Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb : eine kostengünstige Alternative zu "Thin Capitalization Rules"?
Rumpf, Dominik - In: Zeitschrift für Wirtschaftspolitik 58 (2009) 1, pp. 93-126
Persistent link: https://www.econbiz.de/10003816635
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Harry Grubert's evolving views on international tax policy
Toder, Eric J. - In: National tax journal 72 (2019) 1, pp. 193-214
Persistent link: https://www.econbiz.de/10012036066
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Thin capitalization rules and multinational firm capital structure
Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2013
Persistent link: https://www.econbiz.de/10010358553
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Thin capitalization rules and multinational firm capital structure
Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2014
Persistent link: https://www.econbiz.de/10010232328
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Thin capitalization rules and multinational firm capital structure
Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2014
Persistent link: https://www.econbiz.de/10010240656
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Thin capitalization rules and multinational firm capital structure
Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2014
countries for the period 1982-2004. Using confidential data on the internal and total leverage of foreign affiliates of US …
Persistent link: https://www.econbiz.de/10010256736