Search Results

Thin Capitalization Rules and Multinational Firm Capital Structure,
Jennifer Blouin, Harry Huizinga, Luc Laeven, Gaëtan J.A. Nicodème and Gaëtan J.A. Nicodeme, from CESifo (2014)
Keywords: thin capitalization rule, multinational firm, capital structure, taxation

Thin Capitalization Rules and Multinational Firm Capital Structure,
Harry Huizinga, Luc Laeven, Nicodème, Gaëtan and Jennifer Blouin, from C.E.P.R. Discussion Papers (2014)
Keywords: Thin capitalization rule; Multinational firm; Taxation; Capital structure

Thin Capitalization Rules and Multinational Firm Capital Structure,
Jennifer Blouin, Harry Huizinga, Luc Laeven and Gaëtan Nicodème, from Directorate General Taxation and Customs Union, European Commission (2014)
Keywords: Thin capitalization rule; Multinational firm; Capital structure; Taxation

Thin Capitalization Rules and Multinational Firm Capital Structure,
J. Blouin, Harry Huizinga, Luc Laeven and Gaëtan Nicodème, from Tilburg University, Center for Economic Research (2014)
Keywords: Thin capitalization rule; Multinational firm; Capital structure; Taxation

Thin capitalization rules and multinational firm capital structure,
Jennifer Blouin, Harry Huizinga, Luc Laeven and Gaëtan Nicodème, from Oxford University Centre for Business Taxation (2013)
Keywords: Thin capitalization rule; Multinational firm; Capital structure; Taxation

At A Cost: The Real Effects of Thin Capitalization Rules,
Ruud A. Mooij and Li Liu, from International Monetary Fund (2021)
Keywords: debt shifting; multinational investment; corporate tax policy; thin capitalization rules

Do thin capitalization rules crowd out multinational firms in Africa? Looking towards efficiency in revenue mobilization,
Ludovic Feulefack Kemmanang, in Economics Bulletin (2021)
Keywords: Thin capitalization rules, multinationals, revenue mobilization, Africa

The Importance of Escape Clauses: Firm Response to Thin Capitalization Rules,
Martin Andresen and Lars Thorvaldsen, from CESifo (2022)
Keywords: thin capitalization rules, capital structure, escape clauses, difference-in-differences, bunching

The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates,
Valeria Merlo, Nadine Riedel and Georg Wamser, from CESifo (2015)
Keywords: corporate taxes, location choices, multinational corporations, thin capitalization laws

The importance of escape clauses. Firm response to thin capitalization rules,
Martin Andresen and Lars Thorvaldsen, from Statistics Norway, Research Department (2023)
Keywords: Thin capitalization rules; capital structure; escape clauses; difference-in-differences; bunching

The impact of thin capitalization rules on shareholder financing,
Alexandra Maßbaum and Caren Sureth, from arqus - Arbeitskreis Quantitative Steuerlehre (2008)
Keywords: business taxation, capital structure, interest barrier, Miller equilibrium, share holder financing, thin capitalization rules

Thin Capitalization Rules and Multinational Firm Capital Structure,
Jennifer Blouin, Harry Huizinga, Luc Laeven and Gaëtan Nicodème, from International Monetary Fund (2014)
Keywords: WP;leverage restriction;interest expense;leverage ratio;interest deductibility;affiliate debt; Thin capitalization rule; Multinational firm; Capital structure; Taxation; rate of inflation; Thin capitalization rules; Domestic debt; Transnational corporations; Stocks; Global

Effect of Intra Group Transaction, Thin Capitalization and Executive Characters on Tax Avoidation with Multinationality as a Moderation,
Agus Bandiyono and Etty Murwaningsari, in Journal of Accounting, Business and Finance Research (2019)
Keywords: Tax avoidance, Intra group transactions, Thin capitalization, Executive character, Multinationality.

Does resource dependence cushion the impact of thin capitalization rules on foreign investment inflows? Evidence from Africa,
Ludovic Feulefack Kemmanang, in Resources Policy (2021)
Keywords: Thin capitalization rules; Mineral prices; Rents; Foreign direct investment; Africa;

The impact of thin-capitalization rules on multinationals' financing and investment decisions,
Thiess Büttner, Michael Overesch, Ulrich Schreiber and Georg Wamser, from Deutsche Bundesbank (2008)
Keywords: Corporate Income Tax, Multinationals, Leverage, Thin-Capitalization Rules, Firm-Level Data

The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions,
Ulrich Schreiber, Michael Overesch, Thiess Büttner and Georg Wamser, from ZEW - Leibniz Centre for European Economic Research (2006)
Keywords: Corporate Income Tax, Multinationals, Leverage, Thin-Capitalization Rules, Firm-Level Data

The Impact of Thin Capitalization Rules on Subsidiary Financing: Evidence from Belgium,
Dave Goyvaerts and Annelies Roggeman, in De Economist (2020)
Keywords: Thin capitalization rules, Corporate taxation, Internal debt, Corporate financing decisions, Profit shifting

Why countries differ in thin capitalization rules: The role of financial development,
Mohammed Mardan, in European Economic Review (2017)
Keywords: Thin capitalization rule; Safe haven rule; Earnings stripping rule; Debt shifting; Financial development;

The impact of thin-capitalization rules on the capital structure of multinational firms,
Thiess Buettner, Michael Overesch, Ulrich Schreiber and Georg Wamser, in Journal of Public Economics (2012)
Keywords: Corporate income tax; Multinational firms; Capital structure; Thin-capitalization rules; Firm-level data;

The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions,
Thiess Büttner, Michael Overesch, Ulrich Schreiber and Georg Wamser, from CESifo (2006)
Keywords: corporate income tax, multinationals, leverage, Thin-Capitalization rules, firm-level data

Why Countries Differ in Thin Capitalization Rules: The Role of Financial Development,
Mohammed Mardan, from CESifo (2015)
Keywords: thin capitalization rule, safe haven rule, earnings stripping rule, debt shifting, financial development

The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions,
Thiess Buettner, Michael Overesch, Ulrich Schreiber and Georg Wamser, from University of Kentucky, Institute for Federalism and Intergovernmental Relations (2006)
Keywords: Corporate Income Tax, Multinationals, Leverage, Thin-Capitalization Rules, Firm-Level Data

Rules for Thin Capitalization as a Deoffshorization Tool in the Republic of Kazakhstan,
Lyudmila Popp, in The Journal of Social Sciences Research (2018)
Keywords: Tax policy; Thin capitalization; Investment; Investment climate; Raising foreign investments; Transnational capital flow; Taxation of nonresidents; Controlled transactions; International agreements on avoiding double taxation; Transfer pricing regulation

The Influence of Thin Capitalization, Capital Intensity, and Earnings Management on Tax Avoidance with Tax Havens Country as Moderator,
Suryana Amni, Dr. Ruhul Fitrios and Dr. Alfiati Silfi, in International Journal of Science and Business (2023)
Keywords: Thin Capitalization, Capital Intensity, Earnings Management, Tax Havens Country, Tax Avoidance.

Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb: Eine kostengünstige Alternative zu Thin Capitalization Rules?,
Dominik Rumpf, from arqus - Arbeitskreis Quantitative Steuerlehre (2008)
Keywords: Allowance for Corporate Equity, ACE, thin capitalization, tax revenues, transfer prices, profit shifiting, international tax competition

German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach,
Michael Overesch and Georg Wamser, from ZEW - Leibniz Centre for European Economic Research (2006)
Keywords: Corporate Income Tax, Multinationals, Thin-Capitalization Rule, Difference-in-Differences, Firm-Level Data

The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms,
Grantley Taylor and Grant Richardson, in Journal of International Accounting, Auditing and Taxation (2013)
Keywords: Thin capitalization; Tax avoidance; Corporate governance; Australia;

Elements for a social inquiry into capitalization,
Fabian Muniesa, from HAL (2014)
Keywords: Capitalization,Anthropology

The Ritual of Capitalization,
Blair Fix, in EconStor Open Access Articles and Book Chapters (2021)
Keywords: capitalization, discounting, power, stock market

Capitalization in the St. Petersburg game,
Mariam Thalos and Oliver Richardson, in Politics, Philosophy & Economics (2014)
Keywords: St. Petersburg; capitalization; simulations

1-Attempt parallel thinning,
Kálmán Palágyi and Gábor Németh, in Journal of Combinatorial Optimization (2022)
Keywords: Digital topology, Skeletonization, Thinning, k-Attempt thinning

Induction thinnings of mountain spruce forests,
J. Mecko, R. Petráš and V. Nociar, in Journal of Forest Science (2004)
Keywords: spruce, induction thinnings, thinning percent, type of thinning, thinning interval, thinning index

A model of R&D capitalization,
Gamal Atallah and Massoud Khazabi, from University Library of Munich, Germany (2004)
Keywords: Innovation; Expensing; Capitalization; Accounting standards

Revisiting property tax capitalization,
Xueying Lyu, in Regional Science and Urban Economics (2024)
Keywords: Property taxes; Housing prices; Capitalization;

Capitalization as a Mechanism for Increasing the Competitiveness of the Territory,
Goryachuk Valeriy F., Pankov Andrey V. and Kozlov Petr P., in Business Inform (2012)
Keywords: capital, capitalization, territories competitiveness

Market Capitalization,
Nusret Cakici and Kudret Topyan, from Palgrave Macmillan (2014)
Keywords: Market Capitalization, Stock Return, Small Firm, Large Firm, Capital Asset Price Model

The capitalization of banks during crisis,
Mihaela Radu and Paula Geza, in Finante - provocarile viitorului (Finance - Challenges of the Future) (2010)
Keywords: banks capitalization, bank adequacy capital, financial crisis

Capitalization and tax base sharing,
Steve Billon, from HAL (2008)
Keywords: capitalization,local public goods,vertical tax externalities

A Model of R&D Capitalization,
Gamal Atallah and Massoud Khazabi, in International Journal of Business and Economics (2005)
Keywords: R&D; innovation; expensing; capitalization; accounting standards

Capitalization of Property Taxes in Norway,
Lars-Erik Borge and Jørn Rattsø, in Public Finance Review (2014)
Keywords: capitalization; property tax; housing prices; local government

Capitalization: A Cultural Guide,
Fabian Muniesa, Liliana Doganova, Horacio Ortiz, Álvaro Pina-Stranger, Florence Paterson, Alaric Bourgoin, Véra Ehrenstein, Pierre-André Juven,, David Pontille, Basak Saraç-Lesavre and Guillaume Yon, from HAL (2017)
Keywords: Capital,Capitalization,Financialization,Anthropology,Cultural Economy

A Model of R&D Capitalization,
Gamal Atallah, from University of Ottawa, Department of Economics (2005)
Keywords: R&D, Innovation, Expensing, Capitalization, Accounting standards

The Rise of a Confident Hollywood: Risk and the Capitalization of Cinema,
James McMahon, from ZBW - Leibniz Information Centre for Economics (2013)
Keywords: capitalization, cinema, Hollywood, risk

The Rise of a Confident Hollywood: Risk and the Capitalization of Cinema,
James McMahon, in Review of Capital as Power (2013)
Keywords: capitalization, cinema, Hollywood, risk

The Use of Earnings Capitalization in the Valuation of Growing Firms,
Lippitt Jeffrey W, Lewis Eric E and Burress Joanne, in Journal of Business Valuation and Economic Loss Analysis (2009)
Keywords: growth, earnings capitalization

The Contradiction Between Private Tutoring Industry and Capitalization,
Lu Yu, from Springer (2023)
Keywords: Private tutoring Industry, Capitalization

Interjurisdictional Capitalization of a New Metro Line on Housing Values,
Claudio Agostini and Gastón Palmucci, from Universidad Alberto Hurtado/School of Economics and Business (2010)
Keywords: Metro, Capitalization, Housing Prices

Debt Shifting and Thin-capitalization Rules,
Valeria Merlo and Georg Wamser, in ifo DICE Report (2015)

Market capitalization and Value-at-Risk,
Alexandra Dias, in Journal of Banking & Finance (2013)
Keywords: Market capitalization; Quantitative risk management; Value-at-Risk; Financial crises;

Continuous Capitalization of Design Knowledge,
Nada Matta, Benoit Eynard, Lionel Roucoules and Marc Lemercier, from HAL (2002)
Keywords: Knowledge capitalization,design knowledge,project memory,product,process

Thin Right Triangle Convexity,
Xiangxiang Nie, Liping Yuan and Tudor Zamfirescu, in Mathematics (2022)
Keywords: thin right triangles; trt -convexity; complements

Premature Deindustrialization & Thin Industrialization,
Sourish Dutta, from HAL (2021)
Keywords: Thin Industrialization,Premature Deindustrialization,Global Value Chains

Bargaining and delay in Thin Markets,
Francesc Dilme, from University of Bonn and University of Mannheim, Germany (2019)
Keywords: Thin markets, Decentralized bargaining, Trade delay

Capitalization of equalizing grants and the flypaper effect,
Maarten A. Allers and Wouter Vermeulen, in Regional Science and Urban Economics (2016)
Keywords: Fiscal equalization; Capitalization; Flypaper effect; Rent seeking;

A conceptual framework for risk matrix capitalization,
Hadef Hefaidh and Djebabra Mébarek, in International Journal of System Assurance Engineering and Management (2020)
Keywords: Risks, Matrices, Design, Capitalization, Experience feedback

Capitalization of fiscal variables and land scarcity,
Steve Billon and David Stadelmann, from HAL (2010)
Keywords: capitalization,land scarcity,taxes,local public goods

Capitalization of fiscal variables and land scarcity,
Steve Billon and David Stadelmann, from HAL (2010)
Keywords: capitalization,land scarcity,taxes,local public goods

Capitalization of fiscal variables and land scarcity,
Steve Billon and David Stadelmann, from HAL (2010)
Keywords: capitalization,land scarcity,taxes,local public goods

Capitalization of Fiscal Variables and Land Scarcity,
David Stadelmann and Steve Billon, from Center for Research in Economics, Management and the Arts (CREMA) (2010)
Keywords: Capitalization; Land Scarcity; Taxes; Local public goods

Regional Resources Capitalization: Theoretical and Methodological Basis,
Julia V. Lyshchikova, Anna Averianova(Orlova,Nikulina), Yevgenia V. Nikulina and Yevgeny I. Anokhin, in International Journal of Economics and Financial Issues (2016)
Keywords: Capitalization, Regional Economy, Regional Resource Potential, Methodological Platform, Capitalization Mechanisms

Application of a Cyclical Capitalization Model to the London Office Market,
Maurizio d¡¦Amato and Paola Amoruso, in International Real Estate Review (2018)
Keywords: Real Estate Market Cycle; Cyclical Capitalization; Direct Capitalization

Use of Hedonic Prices to Estimate Capitalization Rate,
Gaetano Lisi, in International Real Estate Review (2015)
Keywords: Income Capitalization Approach, Hedonic Models, Hedonic Prices, Capitalization Rate

Market Capitalization Factors Of The Bulgarian Pharmaceutical Sector In Pandemic,
Galina Zaharieva and Onnik Tarakchiyan, in Business Management (2022)
Keywords: market capitalization, pharmaceutical sector, COVID-19

Capitalization of Local Taxes and Expenditures - The case of Bavarian Municipalities,
Benjamin Wirth, Davidt Hardt and Isabella Lehmann, from European Regional Science Association (2016)
Keywords: Capitalization; Fiscal variables; Tax incidence

Anticipated Capitalization of the Santiago Metro System on Housing Prices,
Claudio Agostini and Gastón Palmucci, from Universidad Alberto Hurtado/School of Economics and Business (2006)
Keywords: Metro, Apartment Prices, Anticipated Capitalization

A method to determine capitalization in small data samples,
Fredrik Kopsch, from Royal Institute of Technology, Department of Real Estate and Construction Management & Banking and Finance (2013)
Keywords: Capitalization; expropriation; hedonic model; information

Hedonic prices, capitalization rate and real estate appraisal,
Gaetano Lisi, in Economics Bulletin (2015)
Keywords: Income approach, yield capitalization, direct capitalization, hedonic models, hedonic prices, capitalization rate, durable goods.

Bank consolidation/capitalization in the Nigerian Commercial Bank(1986-2006):causes,consequences and implication for the future,
Ikpefan Ochei Ailemen, in Manager Journal (2010)
Keywords: Bank Capitalization and Bank Consolidation.

Bank consolidation/capitalization in the Nigerian Commercial Bank(1986-2006):Causes,consequences and implication for the future,
Ikpefan Ochei Ailemen, in Manager Journal (2010)
Keywords: Bank Capitalization and Bank Consolidation.

INTELLECTUAL ENTREPRENEURSHIP AS CAPITALIZATION OF KNOWLEDGE IN INNOVATIVE ENVIRONMENTS AND PATTERNS OF ITS EMERGENCE,
Irina Sennikova, in CBU International Conference Proceedings (2016)
Keywords: intellectual entrepreneurshipentrepreneurship, knowledge capitalization,

The capitalization of taxes in bond prices: Evidence from the market for Government of Canada bonds,
Stuart Landon, from University Library of Munich, Germany (2009)
Keywords: tax capitalization; bond yields

The capitalization of taxes in bond prices: Evidence from the market for Government of Canada bonds,
Stuart Landon, in Journal of Banking & Finance (2009)
Keywords: Tax capitalization Bond yields

The capitalization of taxes in bond prices: Evidence from the market for Government of Canada bonds,
Stuart Landon, from Economics and Econometrics Research Institute (EERI), Brussels (2009)
Keywords: Tax capitalization; Bond yields.

Schools' capitalization into housing values in a context of free school choices,
Mohammad Ismail, Abukar Warsame and Mats Wilhelmsson, from Royal Institute of Technology, Department of Real Estate and Construction Management & Banking and Finance (2022)
Keywords: schools; housing values; capitalization

ELECTRICAL RESISTIVITY OF VERY THIN METALLIC FILMS WITH ISOTROPIC AND ANISOTROPIC SURFACES,
M. Cattani, M. C. Salvadori, F. S. Teixeira, R. S. Wiederkehr and I. G. Brown, in Surface Review and Letters (SRL) (2007)
Keywords: Anisotropic resistivity of thin films, matallic thin films

Prevalence of Stunting and Thinness among Adolescents in Rural Area of Bangladesh,
Mohammad Azizur Rahman and Rezaul Karim, in Journal of Asian Scientific Research (2014)
Keywords: Anthropometry, Adolescent, Stunting, Thinness.

ELECTRICAL RESISTIVITY OF NANOSTRUCTURED PLATINUM AND GOLD THIN FILMS,
M. C. Salvadori, A. R. Vaz, R. J. C. Farias and M. Cattani, in Surface Review and Letters (SRL) (2004)
Keywords: Electrical resistivity of metallic thin films, nanostructured thin films

SURFACE-INDUCED ELECTRICAL RESISTIVITY OF CONDUCTING THIN FILMS,
M. Cattani, M. C. Salvadori and J. M. Filardo Bassalo, in Surface Review and Letters (SRL) (2005)
Keywords: Electrical resistivity of thin films, metallic and semiconducting thin films

A NOVEL METHOD FOR PRODUCING NANOSTRUCTURED CdSe THIN FILM,
İshak Afşin Kari̇per, in Surface Review and Letters (SRL) (2020)
Keywords: CdSe thin films, chemical bath deposition, thin film

Thinning operations for modeling time series of counts—a survey,
Christian Weiß, in AStA Advances in Statistical Analysis (2008)
Keywords: Thinning operations, Binomial thinning, Count time series, INAR(1) models,

MEASUREMENT OF CRITICAL EXPONENTS OF PLATINUM THIN FILMS,
M. C. Salvadori, L. L. Melo, M. Cattani, O. R. Monteiro and I. G. Brown, in Surface Review and Letters (SRL) (2003)
Keywords: Platinum thin films, critical exponents

MEASUREMENT OF CRITICAL EXPONENTS OF NANOSTRUCTURED GOLD THIN FILMS,
L. L. Melo, M. C. Salvadori and M. Cattani, in Surface Review and Letters (SRL) (2003)
Keywords: Gold thin films, critical exponents

Attenuation of the depolarizing field in a thin film model relaxor,
Manuel I. Marqués and Carmen Aragó, in Physica A: Statistical Mechanics and its Applications (2011)
Keywords: Relaxors; Thin films; Depolarization field;

Convergence of thinning processes using compensators,
Fred Böker, in Stochastic Processes and their Applications (1986)
Keywords: point processes thinning convergence to Poisson compensators

Convection cells in thin electrolytic films,
C Anteneodo, E.Ramos de Souza, D Gallez and P.m Bisch, in Physica A: Statistical Mechanics and its Applications (2000)
Keywords: Thin liquid films; Electrohydrodynamics; Convection cells;

Angular selective thin film glazing,
G.B. Smith, S. Dligatch and F. Jahan, in Renewable Energy (1998)
Keywords: Angular and spectral selectivity; windows; thin films; cermets;

The Negative Binomial INAR(1) Process under Different Thinning Processes: Can We Separate between the Different Models?,
Dimitris Karlis, Naushad Mamode Khan and Yuvraj Sunecher, in Stats (2024)
Keywords: random thinning; iterated thinning; negative binomial thinning; INAR models

Efficiency of thin and thick markets,
Li Gan and Qi Li, in Journal of Econometrics (2016)
Keywords: Thin and thick market; Matching function; Microfoundation; Market efficiency; Empirical application;

On the thinning of films (I),
Lincoln Chayes, Joseph Rudnick, Aviva Shackell and Roya Zandi, in Physica A: Statistical Mechanics and its Applications (2012)
Keywords: Layered system; Bulk reservoir; Thinning; Mean-field theory;

Thin slices of workgroups,
Patricia Satterstrom, Jeffrey T. Polzer, Lisa B. Kwan, Oliver Hauser, Wannawiruch Wiruchnipawan and Marina Burke, in Organizational Behavior and Human Decision Processes (2019)
Keywords: Group perception; Group effectiveness; Thin slices; Social sensitivity; Attentional focus;