Homaifar, Ghassem A.; Zietz, Joachim; Benkato, Omar - In: Economia Internazionale / International Economics 51 (1998) 2, pp. 189-210
This paper investigates the determinants of capital structure for 515 U.S. based multinational and domestic corporations for the 1973-1992 period. Key determinants include variables capturing the unlevered effective corporate tax rate, the intensity of use of non-debt tax shelters, and the...