Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; … - Fachbereich Wirtschaftswissenschaften, Universität Konstanz - 2011
-tax countries. Previous papers have omitted either internal debt or external debt from the analysis. We are the first to model the … companies’ choice between internal and external debt shifting, and show that it is optimal to use both types of debt in order to … coefficients suggest that internal and external debt shifting are of about equal relevance. …