Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The Impact of Introducing an Interest Barrier: Evidence from the German Corporation Tax Reform 2008

8 references·10 citing·49 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

2007International profit shifting within multinationals: A multi-country perspective647 cited
2012The impact of thin-capitalization rules on the capital structure of multinational firms274 cited
2008Profit shifting in the EU: evidence from Germany228 cited
2013INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATA179 cited
2012Firms' financial choices and thin capitalization rules under corporate tax competition166 cited
2013The Impact of Thin‐Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach86 cited
2008Thin-Capitalization Rules and Company Responses - Experience from German Legislation62 cited
2004Corporate tax policy, foreign firm ownership and thin capitalization58 cited

Cited by

2022Debt and Taxes? The Effect of Tax Cuts & Jobs Act of 2017 Interest Limitations on Capital Structure37 cited
2017On the Interdependency of Profit Shifting Channels and the Effectiveness of Anti-Avoidance Legislation37 cited
2019Debt and Taxes? The Effect of TCJA Interest Limitations on Capital Structure36 cited
2016Why countries differ in thin capitalization rules: The role of financial development35 cited
2012Empirical Evaluation of Interest Barrier Effects25 cited
2014Should tax policy favor high- or low-productivity firms?

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

21 cited

2016Multinationals and Income Shifting by Debt19 cited

2016Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2016 Update16 cited

2022The anti‐tax‐avoidance directive: An initiative to successfully curb profit shifting?13 cited

2012Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income12 cited