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The Effect of Taxes on Corporate Financing Decisions: Evidence from a Panel of Italian Firms
16 references·16 citing·35 second hopsampled
The Effect of Taxes on Corporate Financing Decisions: Evidence from a Panel of Italian Firms (2001)The Effect of Taxes on Corporate Financin…Equity, Bonds, and Bank Debt: Capital Structure and Financial Market Equilibrium under Asymmetric Information (2000)Equity, Bonds, and Bank Debt:…Do personal taxes affect corporate financing decisions? (1999)Do personal taxes affect corp…Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status (1998)Debt, Leases, Taxes, and the …Proxies for the corporate marginal tax rate (1996)Proxies for the corporate mar…Debt and the marginal tax rate (1996)Debt and the marginal tax rateTax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks (1990)Tax Planning, Regulatory Capi…Do Taxes Affect Corporate Financing Decisions? (1990)Do Taxes Affect Corporate Fin…The Determinants of Capital Structure Choice (1988)The Determinants of Capital S…On the Existence of an Optimal Capital Structure: Theory and Evidence (1984)On the Existence of an Optima…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Public Policy and the Corporation (1980)Public Policy and the Corpora…Optimal capital structure under corporate and personal taxation (1980)Optimal capital structure und…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Theory of the Firm (1966)Theory of the FirmDebt and the marginal tax rateDebt and the marginal tax rateThe effect of taxes on the debt policy of spanish listed companies (2016)The effect of taxes on the de…Tax reforms and the capital structure of banks (2014)Tax reforms and the capital s…Corporate Taxes and Internal Borrowing within Multinational Firms (2014)Corporate Taxes and Internal …Does Corporate Taxation Affect Cross-Country Firm Leverage? (2013)Does Corporate Taxation Affec…Do Taxes Affect Corporate Decisions? A Review (2013)Do Taxes Affect Corporate Dec…Financial leverage and corporate taxation: evidence from German corporate tax return data (2012)Financial leverage and corpor…The Tax Elasticity of Corporate Debt: A Synthesis of Size and Variations (2011)The Tax Elasticity of Corpora…Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance (2011)Tax Status and Tax Response H…Debt and taxes for private firms (2011)Debt and taxes for private fi…The Impact of Personal and Corporate Taxation on Capital Structure Choices (2010)The Impact of Personal and Co…Taxes and the Efficiency Costs of Capital Distortions (2008)Taxes and the Efficiency Cost…Taxes and Corporate Debt Policy: Evidence for Unlisted Firms of Sixteen European Countries (2008)Taxes and Corporate Debt Poli…TAXES AND CAPITAL STRUCTURE: A STUDY OF EUROPEAN COMPANIES (2008)TAXES AND CAPITAL STRUCTURE: …Debt and Taxes: Evidence from bank-financed unlisted firms (2006)Debt and Taxes: Evidence from…Corporate Financing Decisions and Non-Debt Tax Shields: Evidence from Italian Experiences in the 1990s (2005)Corporate Financing Decisions…Debt and Taxes: Evidence from Bank-Financed Small and Medium-Sized Firms (2003)Debt and Taxes: Evidence from…Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)Market Timing and Capital Structure (2002)The cost of capital, corporation finance and the theory of investment (2008)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)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Credit Ratings and Capital Structure (2006)Is doing good good for you? how corporate charitable contributions enhance revenue growth (2009)Significance tests and goodness of fit in the analysis of covariance structures. (1980)Firms, Contracts, and Financial Structure (1995)A Survey of Corporate Governance (1997)The theory and practice of corporate finance: evidence from the field (2001)Troubled debt restructurings (1990)Debt and Seniority: An Analysis of the Role of Hard Claims in Constraining Management (1994)Capital Structure and Debt Structure (2010)The Response of Corporate Financing and Investment to Changes in the Supply of Credit (2010)The Seeds of a Crisis: A Theory of Bank Liquidity and Risk-Taking Over the Business Cycle (2011)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)Law and Finance (1998)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)What Do We Know about Capital Structure? Some Evidence from International Data (1995)Why do firms differ, and how does it matter? (1991)Capital markets research in accounting (2001)Has Financial Development Made the World Riskier? (2005)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1988The Determinants of Capital Structure Choice6,108 cited
  • 1980Optimal capital structure under corporate and personal taxation2,906 cited
  • 1984On the Existence of an Optimal Capital Structure: Theory and Evidence2,477 cited
  • 1966Theory of the Firm2,288 cited
  • 1990Do Taxes Affect Corporate Financing Decisions?1,156 cited
  • 1996Debt and the marginal tax rate893 cited
  • 2000Equity, Bonds, and Bank Debt: Capital Structure and Financial Market Equilibrium under Asymmetric Information677 cited
  • 1996Proxies for the corporate marginal tax rate640 cited
  • n.d.Debt and the marginal tax rate607 cited
  • 1998Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status595 cited
  • 1990Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks442 cited
  • 1980Public Policy and the Corporation371 cited

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  • 1999Do personal taxes affect corporate financing decisions?260 cited
  • Cited by

    • 2014Tax reforms and the capital structure of banks55 cited
    • 2013Do Taxes Affect Corporate Decisions? A Review52 cited
    • 2008Taxes and the Efficiency Costs of Capital Distortions52 cited
    • 2014Corporate Taxes and Internal Borrowing within Multinational Firms49 cited
    • 2010The Impact of Personal and Corporate Taxation on Capital Structure Choices48 cited
    • 2008TAXES AND CAPITAL STRUCTURE: A STUDY OF EUROPEAN COMPANIES42 cited
    • 2012Financial leverage and corporate taxation: evidence from German corporate tax return data42 cited
    • 2011The Tax Elasticity of Corporate Debt: A Synthesis of Size and Variations38 cited
    • 2008Taxes and Corporate Debt Policy: Evidence for Unlisted Firms of Sixteen European Countries29 cited
    • 2011Debt and taxes for private firms25 cited
    • 2005Corporate Financing Decisions and Non-Debt Tax Shields: Evidence from Italian Experiences in the 1990s21 cited
    • 2013Does Corporate Taxation Affect Cross-Country Firm Leverage?20 cited
    • 2016The effect of taxes on the debt policy of spanish listed companies19 cited
    • 2003Debt and Taxes: Evidence from Bank-Financed Small and Medium-Sized Firms19 cited
    • 2006Debt and Taxes: Evidence from bank-financed unlisted firms14 cited
    • 2011Tax Status and Tax Response Heterogeneity of Multinationals' Debt Finance13 cited