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Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income
16 references·1 citing·34 second hop
Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income (2012)Differential Taxation and Firms' Financia…Financial Constraints, Asset Tangibility, and Corporate Investment (2007)Financial Constraints, Asset …Do countries compete over corporate tax rates? (2007)Do countries compete over cor…Dividend policy and the earned/contributed capital mix: a test of the life-cycle theory☆ (2006)Dividend policy and the earne…Taxes and Corporate Finance: A Review (2003)Taxes and Corporate Finance: …The elasticity of taxable income: evidence and implications (2002)The elasticity of taxable inc…The Debt-Equity Choice (2001)The Debt-Equity ChoiceInvestment-Cash Flow Sensitivities are Useful: A Comment on Kaplan and Zingales (2000)Investment-Cash Flow Sensitiv…What Do We Know about Capital Structure? Some Evidence from International Data (1995)What Do We Know about Capital…The Theory of Capital Structure (1991)The Theory of Capital Structu…Financing Constraints and Corporate Investment (1988)Financing Constraints and Cor…Financing Constraints and Corporate Investment (1987)Financing Constraints and Cor…On the Existence of an Optimal Capital Structure: Theory and Evidence (1984)On the Existence of an Optima…Optimal capital structure under corporate and personal taxation (1980)Optimal capital structure und…DEBT AND TAXES* (1977)DEBT AND TAXES*A Theory of Optimal Capital Structure (1976)A Theory of Optimal Capital S…A STATE‐PREFERENCE MODEL OF OPTIMAL FINANCIAL LEVERAGE (1973)A STATE‐PREFERENCE MODEL OF O…How do countries curb their debt or profit shifting: a systematic literature review (2024)How do countries curb their d…Theory 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)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Partial adjustment toward target capital structures (2005)Capital Structure Decisions: Which Factors Are Reliably Important? (2007)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure (1979)The Determinants of Firms' Hedging Policies (1985)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Firms, Contracts, and Financial Structure (1995)What Do We Know about Capital Structure? Some Evidence from International Data (1995)Credit Rationing in Markets with Imperfect Information (1981)Agency costs of free cash flow, corporate finance, and takeovers (1996)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The Financial Accelerator in a Quantitative Business Cycle Framework (1998)Financial Dependence and Growth (1996)Testing Trade-Off and Pecking Order Predictions About Dividends and Debt (2002)The theory and practice of corporate finance: evidence from the field (2001)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Threshold effects in non-dynamic panels: Estimation, testing, and inference (1999)New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)The effect of capital structure on a firm's liquidation decision (1984)Asset pricing and the bid-ask spread (1986)Theory of Financial Decision Making. (1988)Why do firms pay dividends? International evidence on the determinants of dividend policy☆ (2008)Product Market Threats, Payouts, and Financial Flexibility (2012)Corporate Investment and Stock Market Listing: A Puzzle? (2014)
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References

  • 1988Financing Constraints and Corporate Investment5,566 cited
  • 1991The Theory of Capital Structure4,371 cited
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  • 1977DEBT AND TAXES*3,151 cited
  • 1980Optimal capital structure under corporate and personal taxation2,906 cited
  • 1973A STATE‐PREFERENCE MODEL OF OPTIMAL FINANCIAL LEVERAGE2,598 cited
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  • 1995What Do We Know about Capital Structure? Some Evidence from International Data2,443 cited
  • 2006Dividend policy and the earned/contributed capital mix: a test of the life-cycle theory☆1,805 cited
  • 2001The Debt-Equity Choice1,797 cited
  • 2007Financial Constraints, Asset Tangibility, and Corporate Investment1,570 cited
  • 2002The elasticity of taxable income: evidence and implications987 cited
  • 2007Do countries compete over corporate tax rates?898 cited
  • 2003Taxes and Corporate Finance: A Review786 cited
  • 2000Investment-Cash Flow Sensitivities are Useful: A Comment on Kaplan and Zingales744 cited
  • 1976

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A Theory of Optimal Capital Structure
666 cited

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  • 2024How do countries curb their debt or profit shifting: a systematic literature review10 cited