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Empirical Evaluation of Interest Barrier Effects
16 references·2 citing·38 second hop
Empirical Evaluation of Interest Barrier Effects (2012)Empirical Evaluation of Interest Barrier …The Impact of Thin‐Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach (2013)The Impact of Thin‐Capitaliza…Capital structure choice and company taxation: A meta-study (2013)Capital structure choice and …The impact of thin-capitalization rules on the capital structure of multinational firms (2012)The impact of thin-capitaliza…Firms' financial choices and thin capitalization rules under corporate tax competition (2012)Firms' financial choices and …Capital Structure Choice and Company Taxation: A Meta-Study (2012)Capital Structure Choice and …The Indirect Side of Direct Investment (2010)The Indirect Side of Direct I…Corporate taxation, debt financing and foreign-plant ownership (2009)Corporate taxation, debt fina…Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment (2008)Corporate tax planning and th…Capital structure and international debt shifting (2008)Capital structure and interna…Capital Structure and International Debt Shifting (2006)Capital Structure and Interna…Taxes and Corporate Finance: A Review (2003)Taxes and Corporate Finance: …A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2003)A Multinational Perspective o…A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2003)A Multinational Perspective o…Do personal taxes affect corporate financing decisions? (1999)Do personal taxes affect corp…Debt and Taxes (1977)Debt and TaxesCORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)CORPORATE INCOME TAXES AND TH…The effect of taxes on the debt policy of spanish listed companies (2016)The effect of taxes on the de…Multinationals and Income Shifting by Debt (2016)Multinationals and Income Shi…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Capital Structure (2001)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Specification and Estimation of Spatial Autoregressive Models with Autoregressive and Heteroskedastic Disturbances (2008)A SPATIAL CLIFF-ORD-TYPE MODEL WITH HETEROSKEDASTIC INNOVATIONS: SMALL AND LARGE SAMPLE RESULTS* (2009)Saving taxes through foreign plant ownership (2010)Finance and Growth: Schumpeter Might Be Right (1993)Legal Determinants of External Finance (1997)Law and Finance (1998)Repatriation taxes, repatriation strategies and multinational financial policy (2002)Why Do Firms Hold so Much Cash? A Tax-Based Explanation (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Corporate financing and investment decisions when firms have information that investors do not have (1984)Anti profit-shifting rules and foreign direct investment (2017)At your service! The role of tax havens in international trade with services (2021)Real Effects of Corporate Taxation: A Review (2021)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals (2012)Measuring and Monitoring BEPS, Action 11 - 2015 Final Report (2015)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The file drawer problem and tolerance for null results. (1979)What Do We Know about Capital Structure? Some Evidence from International Data (1995)International debt shifting and multinational firms in developing economies (2011)Analyst coverage and corporate tax aggressiveness (2016)FISCAL FEDERALISM, DECENTRALIZATION, AND ECONOMIC GROWTH: A META‐ANALYSIS (2016)The theory and practice of corporate finance: evidence from the field (2001)Financial innovation: The bright and the dark sides (2016)Multinationals’ profit response to tax differentials: Effect size and shifting channels (2017)The Missing Profits of Nations (2022)Inside Debt and the Design of Corporate Debt Contracts (2013)Taxes and Capital Structure (2015)Tax shelters and corporate debt policy (2006)The Value of Financial Flexibility (2008)The Effect of Corporate Taxes on Investment and Entrepreneurship (2010)Macroeconomics and finance: The role of the stock market (1984)Optimal Security Design (1988)The impact of capital structure on the performance of microfinance institutions (2007)
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References

  • 1963CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION5,951 cited
  • 2003Taxes and Corporate Finance: A Review786 cited
  • 1977Debt and Taxes598 cited
  • 2008Capital structure and international debt shifting456 cited
  • 2003A Multinational Perspective on Capital Structure Choice and Internal Capital Markets297 cited
  • 2012The impact of thin-capitalization rules on the capital structure of multinational firms274 cited
  • 1999Do personal taxes affect corporate financing decisions?260 cited
  • 2013Capital structure choice and company taxation: A meta-study192 cited
  • 2012Firms' financial choices and thin capitalization rules under corporate tax competition166 cited
  • 2006Capital Structure and International Debt Shifting130 cited
  • 2009Corporate taxation, debt financing and foreign-plant ownership111 cited
  • 2008Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment110 cited
  • 2010The Indirect Side of Direct Investment97 cited
  • 2013The Impact of Thin‐Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach86 cited
  • 2012Capital Structure Choice and Company Taxation: A Meta-Study79 cited

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  • 2003A Multinational Perspective on Capital Structure Choice and Internal Capital Markets58 cited
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    • 2016Multinationals and Income Shifting by Debt19 cited
    • 2016The effect of taxes on the debt policy of spanish listed companies19 cited