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German Inbound Investment, Corporate Tax Planning, and Thin Capitalization Rules - a Difference-in-Differences Approach
16 references·0 citing·35 second hop
German Inbound Investment, Corporate Tax Planning, and Thin Capitalization Rules - a Difference-in-Differences Approach (2006)German Inbound Investment, Corporate Tax …The cost of capital, corporation finance and the theory of investment (2008)The cost of capital, corporat…Qualitative business surveys and the assessment of employment — A case study for Germany (2007)Qualitative business surveys …Taxes and the Financial Structure of German Inward FDI (2005)Taxes and the Financial Struc…Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization (2004)Corporate Tax Policy, Foreign…A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)A Multinational Perspective o…Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada (2003)Income shifting, investment, …A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2003)A Multinational Perspective o…Tax Reforms, Debt Shifting and Tax Revenues: Multinational Corporations in Canada (2001)Tax Reforms, Debt Shifting an…Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada (2001)Income Shifting, Investment, …Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure (1998)Theory of the Firm: Manageria…Agency costs of free cash flow, corporate finance, and takeovers (1996)Agency costs of free cash flo…Do Taxes Affect Corporate Financing Decisions? (1990)Do Taxes Affect Corporate Fin…Determinants of corporate borrowing (1977)Determinants of corporate bor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)CORPORATE INCOME TAXES AND TH…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Cost of Capital, Corporat…Dividend Policy, Growth, and the Valuation of Shares (1961)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Taxes, Financing Decisions, and Firm Value (1998)Capital structure choice: macroeconomic conditions and financial constraints (2003)Auditor choice and the cost of debt capital for newly public firms (2004)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)Two Agency-Cost Explanations of Dividends (1984)Corporate performance and managerial remuneration (1985)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)What Do We Know about Capital Structure? Some Evidence from International Data (1995)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Taxes and the location of production: evidence from a panel of US multinationals (1996)Theories of Tax Competition (1999)Raising the Speed Limit: U.S. Economic Growth in the Information Age (2000)Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S. (2007)In praise of tax havens: International tax planning and foreign direct investment (2009)The impact of thin-capitalization rules on the capital structure of multinational firms (2012)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Legal Determinants of External Finance (1997)Law and Finance (1998)Why do firms hold so much cash? A tax-based explanation (2007)Perspectives on China's outward foreign direct investment (2008)Bank Liquidity Creation (2009)The theory and practice of corporate finance: evidence from the field (2001)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)Managing Resources: Linking Unique Resources, Management, and Wealth Creation in Family Firms (2003)R2 around the world: New theory and new tests☆ (2005)Over-investment of free cash flow (2006)
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References

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  • 1977Determinants of corporate borrowing13,160 cited
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  • 1963CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION5,951 cited
  • 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure2,749 cited
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  • 2001Tax Reforms, Debt Shifting and Tax Revenues: Multinational Corporations in Canada64 cited
  • 2004Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization63 cited
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