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Thin Capitalization Rules and Multinational Firm Capital Structure
16 references·16 citing·34 second hopsampled
Thin Capitalization Rules and Multinational Firm Capital Structure (2014)Thin Capitalization Rules and Multination…Capital structure and international debt shifting (2008)Capital structure and interna…Private credit in 129 countries☆ (2007)Private credit in 129 countri…A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)A Multinational Perspective o…Taxes and Corporate Finance: A Review (2003)Taxes and Corporate Finance: …The theory and practice of corporate finance: evidence from the field (2001)The theory and practice of co…How Big Are the Tax Benefits of Debt? (2000)How Big Are the Tax Benefits …How Big are the Tax Benefits of Debt? (1998)How Big are the Tax Benefits …Debt and the marginal tax rate (1996)Debt and the marginal tax rateWhat Do We Know about Capital Structure? Some Evidence from International Data (1995)What Do We Know about Capital…What Do We Know about Capital Structure? Some Evidence from International Data (1995)What Do We Know about Capital…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Do Taxes Affect Corporate Financing Decisions? (1990)Do Taxes Affect Corporate Fin…Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Corporate Financing and Inves…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Optimal capital structure under corporate and personal taxation (1980)Optimal capital structure und…Debt and the marginal tax rateDebt and the marginal tax rateImpact of Foreign Direct Investment on Tax Revenue: The Case of the European Union (2022)Impact of Foreign Direct Inve…How large is the corporate tax base erosion and profit shifting? A general equilibrium approach (2021)How large is the corporate ta…At a Cost: The Real Effects of Transfer Pricing Regulations (2020)At a Cost: The Real Effects o…Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules (2018)Double tax discrimination to …A trade-off theory of ownership and capital structure (2018)A trade-off theory of ownersh…Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector (2017)Tax-driven wealth chains: A m…Tax planning by multinational firms (2017)Tax planning by multinational…Flexibility in Income Shifting under Losses (2017)Flexibility in Income Shiftin…Accounting and taxation: Conjoined twins or separate siblings? (2017)Accounting and taxation: Conj…Why countries differ in thin capitalization rules: The role of financial development (2016)Why countries differ in thin …Trade Credit and Taxes (2015)Trade Credit and TaxesThe Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates (2015)The Impact of Thin Capitaliza…Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms (2015)Income Shifting Incentives an…Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches (2015)Debt Shifting and Thin-Capita…The Debt-Equity Tax Bias: Consequences and Solutions (2013)The Debt-Equity Tax Bias: Con…Nordic Economic Policy Review (2011)Nordic Economic Policy ReviewTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)The Determinants of Capital Structure Choice (1988)Market Timing and Capital Structure (2002)The cost of capital, corporation finance and the theory of investment (2008)Credit Rationing in Markets with Imperfect Information (1981)Legal Determinants of External Finance (1997)Law and Finance (1998)Bank Competition and Financial Stability (2008)The Economic Consequences of Legal Origins (2008)The Economics of Privacy (2016)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 Determination of Financial Structure: The Incentive-Signalling Approach (1977)Event Studies in Economics and Finance (1997)The Cross-Section of Expected Stock Returns (1992)Managing with Style: The Effect of Managers on Firm Policies (2003)Law, finance, and economic growth in China (2005)The economic implications of corporate financial reporting (2005)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)A Survey of Corporate Governance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Capital Structure (2001)Capital Structure and Stock Returns (2004)Does the Source of Capital Affect Capital Structure? (2005)Testing Trade-Off and Pecking Order Predictions About Dividends and Debt (2002)Capital Structure Decisions: Which Factors Are Reliably Important? (2007)Do countries compete over corporate tax rates? (2007)Theft and taxes☆ (2007)Corporate Ownership Around the World (1999)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
  • 1984Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have6,535 cited
  • 1995What Do We Know about Capital Structure? Some Evidence from International Data6,527 cited
  • 2001The theory and practice of corporate finance: evidence from the field5,947 cited
  • 1980Optimal capital structure under corporate and personal taxation2,906 cited
  • 2007Private credit in 129 countries☆2,798 cited
  • 1995What Do We Know about Capital Structure? Some Evidence from International Data2,443 cited
  • 2000How Big Are the Tax Benefits of Debt?1,483 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 1990Do Taxes Affect Corporate Financing Decisions?1,156 cited
  • 1996Debt and the marginal tax rate893 cited
  • 2004A Multinational Perspective on Capital Structure Choice and Internal Capital Markets881 cited
  • 1998How Big are the Tax Benefits of Debt?805 cited
  • 2003Taxes and Corporate Finance: A Review786 cited
  • n.d.Debt and the marginal tax rate607 cited

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  • 2008Capital structure and international debt shifting456 cited
  • Cited by

    • 2017Flexibility in Income Shifting under Losses84 cited
    • 2017Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector79 cited
    • 2020At a Cost: The Real Effects of Transfer Pricing Regulations58 cited
    • 2011Nordic Economic Policy Review57 cited
    • 2018Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules49 cited
    • 2015Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms47 cited
    • 2017Accounting and taxation: Conjoined twins or separate siblings?45 cited
    • 2018A trade-off theory of ownership and capital structure44 cited
    • 2015The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates43 cited
    • 2015Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches43 cited
    • 2015Trade Credit and Taxes42 cited
    • 2022Impact of Foreign Direct Investment on Tax Revenue: The Case of the European Union39 cited
    • 2013The Debt-Equity Tax Bias: Consequences and Solutions35 cited
    • 2016Why countries differ in thin capitalization rules: The role of financial development35 cited
    • 2021How large is the corporate tax base erosion and profit shifting? A general equilibrium approach34 cited
    • 2017Tax planning by multinational firms33 cited