-- Capital Structure ; Corporate Taxation …

This paper analyzes the relationship between capital structure, corporate taxation and firm age. We adapt a standard … model of optimal capital structure choice under corporate taxation, focusing on the financing and investment decisions a … taxation, a firm's age and its debt to asset ratio. To test these hypotheses empirically, we use a cross-section of 405 …

This paper analyzes the relationship between corporate taxation, firm age and debt. We adapt a standard model of … capital structure choice under corporate taxation, focusing on the financing and investment decisions a firm is typically … model, we find a positive interaction between corporate taxation and firm age, indicating that the impact of corporate …

This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country … without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility …