In this paper, I use difference-in-differences regressions to measure how the debt tax shield affects the capital structure of a company. By comparing the financial leverage of treatment and control companies before and after the introduction of an equity tax shield, I infer the impact of the...

This paper provides an analysis of the Belgian federal government’s practices regarding the institutionalisation, quality and impact of policy evaluations. The paper takes a holistic approach, which not only looks at individual practices, but also at how those can come together so that...