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German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach. (2006). Wamser, Georg ; Overesch, Michael.
In: ZEW Discussion Papers.
RePEc:zbw:zewdip:5468.

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  1. .

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  2. .

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  3. Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform. (2014). aus dem Moore, Nils ; aus dem Moore, Nils, ; aus dem Moore, Nils, .
    In: Ruhr Economic Papers.
    RePEc:zbw:rwirep:533.

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  4. The impact of thin capitalization rules on shareholder financing. (2008). Mabaum, Alexandra ; Sureth, Caren .
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:39.

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  5. Thin-Capitalization Rules and Company Responses Experience from German Legislation. (2008). Weichenrieder, Alfons ; Windischbauer, Helen.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2456.

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References

References cited by this document

  1. Buettner, T., M. Overesch, U. Schreiber, and G. Wamser (2006a), Taxation and the choice of capital structure - Evidence from a panel of German multinationals, ZEW Discussion Paper 06-067, Mannheim.

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  9. Lipponer, A. (2006), Microdatabase Direct Investment - MiDi. A brief guide, Bundesbank Working Paper, Frankfurt.
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  14. Modigliani, F. and M. Miller (1963), Corporate income taxes and the cost of capital: a correction, Amen cam Ecomomic Review 53, 443-453.
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  15. Myers, 5. (1977): Determinants of corporate borrowing, Jonnmal of Fimamcial Ecomomics, 5, 147-175.

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Cocites

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  1. Do earnings stripping rules hamper investment? Evidence from CIT reforms in European countries. (2021). Meier, Jan-Hendrik ; Leszczyowska, Anna.
    In: Economics Letters.
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  2. .

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  3. Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform. (2014). aus dem Moore, Nils ; aus dem Moore, Nils, ; aus dem Moore, Nils, .
    In: Ruhr Economic Papers.
    RePEc:zbw:rwirep:533.

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  4. Debt shifting in Europe. (2014). Panteghini, Paolo ; Parisi, Maria Laura ; Miniaci, Raffaele.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:21:y:2014:i:3:p:397-435.

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  5. Körperschaftsbesteuerung und Unternehmensverschuldung: Evidenz aus einem Europäischen Firmenpanel / Capital Structure and Corporate Taxation: Empirical Evidence from European Panel Data. (2013). Winner, Hannes ; Stockl, Matthias .
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  6. Capital Structure and Corporate Taxation. Empirical Evidence from European Panel Data. (2012). Winner, Hannes ; Stockl, Matthias .
    In: WIFO Working Papers.
    RePEc:wfo:wpaper:y:2012:i:422.

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  7. The use of tax havens in exemption regimes. (2012). Schnitzer, Monika ; Hines, James ; Gumpert, Anna.
    In: Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems.
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  8. Sorting into Outsourcing: Are Profits Taxed at a Gorillas Arms Length?. (2012). Langenmayr, Dominika ; Bauer, Christian Josef .
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  9. Territoriality, Worldwide Principle, and Competitiveness of Multinationals: A Firm-level Analysis of Tax Burdens.. (2012). Maffini, Giorgia .
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  10. Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). Wöhlbier, Florian ; Saveyn, Bert ; Prammer, Doris ; Nicodème, Gaëtan ; Kutlina-Dimitrova, Zornitsa ; Heimann, Beata ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European.
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  11. Why is the Response of Multinationals Capital-Structure Choice to Tax Incentives That Low? Some Possible Explanations. (2011). Ruf, Martin.
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  12. International Debt Shifting: Do Multinationals Shift Internal or External Debt?. (2011). Schjelderup, Guttorm ; Schindler, Dirk ; Møen, Jarle ; Tropina, Julia .
    In: Working Paper Series of the Department of Economics, University of Konstanz.
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  13. Corporate taxes and the location of intangible assets within multinational firms. (2011). Riedel, Nadine ; Dischinger, Matthias .
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  14. The Role of Headquarters Firms in Multinational Profit Shifting Strategies. (2010). Riedel, Nadine ; Dischinger, Matthias .
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  15. Multinationals, Minority Ownership and Tax-Efficient Financing Structures. (2010). Schjelderup, Guttorm ; Schindler, Dirk.
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  16. Profit Shifting by Debt Financing in Europe. (2010). Panteghini, Paolo ; Parisi, Maria Laura ; Miniaci, Raffaele ; Barion, Francesca .
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  17. The Role of Headquarters in Multinational Profit Shifting Strategies. (2010). Riedel, Nadine ; Dischinger, Matthias .
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  18. Who is afraid of political risk? Multinational firms and their choice of capital structure. (2009). Schnitzer, Monika ; Kesternich, Iris.
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  19. Ertragsabhängige und ertragsunabhängige Steuern. (2008). Fuest, Clemens ; Glasmacher, Gregor ; Thone, Michael.
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  20. Multinationals, Minority Ownership and Tax-Efficient Financing Structures. (2008). Schjelderup, Guttorm ; Schindler, Dirk.
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  21. Capital Structure and International Debt Shifting: A Comment. (2008). Schjelderup, Guttorm ; Schindler, Dirk ; Møen, Jarle.
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  22. Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition. (2008). Runkel, Marco ; Haufler, Andreas.
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  23. Firms financial choices and thin capitalization rules under corporate tax competition. (2008). Runkel, Marco ; Haufler, Andreas.
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  24. Think Locally, Act Locally: Spillovers, Spillbacks, and Efficient Decentralized Policymaking. (2007). Wildasin, David ; Ogawa, Hikaru.
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  27. Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals. (2006). Overesch, Michael ; Schreiber, Ulrich .
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  28. German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach. (2006). Wamser, Georg ; Overesch, Michael.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:5468.

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  29. The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions. (2006). Wamser, Georg ; Büttner, Thiess ; Overesch, Michael ; Schreiber, Ulrich ; Buttner, Thiess.
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  31. German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules - A Difference-in-Differences Approach. (2006). Wamser, Georg ; Overesch, Michael.
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