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U.S. interest-allocation rules: Effects and policy
14 references·7 citing·38 second hop
U.S. interest-allocation rules: Effects and policy (1995)U.S. interest-allocation rules: Effects a…The effects of taxation on multinational corporations (1996)The effects of taxation on mu…Studies in international taxation (1994)Studies in international taxa…Credit and deferral as international investment incentives (1994)Credit and deferral as intern…Foreign Tax Credit Limitations and Preferred Stock Issuances (1992)Foreign Tax Credit Limitation…Taxation in the Global Economy (1990)Taxation in the Global EconomyComing Home To America: Dividend Repatriations By U.S. Multinationals (1990)Coming Home To America: Divid…Coming Home to America: Dividend Repatriations by U.S. Multinationals (1989)Coming Home to America: Divid…Taxation of Corporate Capital Income: Tax Revenues Versus Tax Distortions (1985)Taxation of Corporate Capital…The Taxation of Income from Capital (1984)The Taxation of Income from C…Taxation, Corporate Financial Policy and the Cost of Capital (1982)Taxation, Corporate Financial…Wealth Maximization and the Cost of Capital (1979)Wealth Maximization and the C…A MEAN‐VARIANCE THEORY OF OPTIMAL CAPITAL STRUCTURE AND CORPORATE DEBT CAPACITY (1978)A MEAN‐VARIANCE THEORY OF OPT…Taxation, corporate financial policy, and the cost of capital (1973)Taxation, corporate financial…Capital Theory and Investment Behavior (1963)Capital Theory and Investment…Corporate Debt and Taxes (2022)Corporate Debt and TaxesDebt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches (2015)Debt Shifting and Thin-Capita…Debt shifting in Europe (2013)Debt shifting in EuropeThe Indirect Side of Direct Investment: Multinational Company Finance and Taxation (2010)The Indirect Side of Direct I…The capital structure of multinational companies under tax competition (2007)The capital structure of mult…Tax Competition and Foreign Capital (2003)Tax Competition and Foreign C…Diversité des fiscalités européennes et risques de concurrence fiscale (1999)Diversité des fiscalités euro…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)The Economic Effects of Dividend Taxation (1984)Structural Dependence of the State on Capital (1988)Monetary Policy Transmission in the Euro Area (2003)Liquidity Preference as Behavior Towards Risk (1958)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Optimal capital structure under corporate and personal taxation (1980)Intergenerational risk sharing (1988)The Theory of Taxation and Public Economics (2011)Corporate Social Responsibility and High-quality Development: Do Green Innovation, Environmental Investment and Corporate Governance Matter? (2022)General Equilibrium Computations of the Marginal Welfare Costs of Taxes in the United States.The Incidence of the Corporation Income Tax (1962)Applied General-Equilibrium Models of Taxation and International Trade: An Introduction and Survey (2008)The cost of capital, corporation finance and the theory of investment (2008)A Review of Empirical Capital Structure Research and Directions for the Future (2011)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)A Further Empirical Investigation of the Bankruptcy Cost Question (1984)The effect of capital structure on a firm's liquidation decision (1984)Financial Policy and Reputation for Product Quality (1991)DEBT AND TAXES* (1977)The incidence and allocation effects of a tax on corporate distributions (1981)Dividend taxes, corporate investment, and ‘Q’ (1983)Taxation of Investment and Savings in a World Economy (1986)Tax Policy and Business Investment**RGH acknowledges financial support from Harvard Business School and the American Enterprise Institute. (2002)The Correlates of Change in International Financial Regulation (1997)Host country reforms and FDI inflows: How much difference do they make? (1998)State and provincial corporate tax planning: income shifting and sales apportionment factor management (1998)Government as a discriminating monopolist in the financial market: the case of China (2002)The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms (2013)How effective are fiscal incentives for R&D? A review of the evidence (2000)Declining Labor and Capital Shares (2020)Tax Policy and Investment Behavior (1967)The Value of Waiting to Invest (1982)Forecasting With Bayesian Vector Autoregressions—Five Years of Experience (1986)Semiglobalization and international business strategy (2003)Transport infrastructure and foreign direct investment (2008)
this work references cited by second hop

References

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  • 1978A MEAN‐VARIANCE THEORY OF OPTIMAL CAPITAL STRUCTURE AND CORPORATE DEBT CAPACITY564 cited
  • 1973Taxation, corporate financial policy, and the cost of capital490 cited
  • 1979Wealth Maximization and the Cost of Capital453 cited
  • 1982Taxation, Corporate Financial Policy and the Cost of Capital370 cited
  • 1985Taxation of Corporate Capital Income: Tax Revenues Versus Tax Distortions161 cited
  • 1990Taxation in the Global Economy143 cited
  • 1996The effects of taxation on multinational corporations126 cited
  • 1994Studies in international taxation124 cited
  • 1989Coming Home to America: Dividend Repatriations by U.S. Multinationals113 cited
  • 1992Foreign Tax Credit Limitations and Preferred Stock Issuances95 cited
  • 1994Credit and deferral as international investment incentives82 cited
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Cited by

  • 2015Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches43 cited

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  • 2010The Indirect Side of Direct Investment: Multinational Company Finance and Taxation42 cited
  • 2003Tax Competition and Foreign Capital33 cited
  • 2022Corporate Debt and Taxes32 cited
  • 2007The capital structure of multinational companies under tax competition29 cited
  • 1999Diversité des fiscalités européennes et risques de concurrence fiscale25 cited
  • 2013Debt shifting in Europe18 cited