Tzioumis, Konstantinos; Klapper, Leora F. - In: FinanzArchiv: Public Finance Analysis 68 (2012) 2, pp. 165-190
We examine the effects of taxation on financing policy using the corporate tax reform in 2001 in Croatia as a quasi-natural experiment. Since the extant literature on tax effects on capital structure studies listed firms in developed countries, it is worth investigating whether the same results...