Financial leverage and corporate taxation: evidence from German corporate tax return data
Year of publication: |
2009
|
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Authors: | Dwenger, Nadja ; Steiner, Viktor |
Publisher: |
Berlin : Deutsches Institut für Wirtschaftsforschung (DIW) |
Subject: | Körperschaftsteuer | Unternehmensbesteuerung | Steuerbelastung | Steuerreform | Steuerwirkung | Kapitalstruktur | Deutschland | Financial leverage | financial structure | debt ratio | corporate income taxation | corporate tax return data |
Series: | DIW Discussion Papers ; 855 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 591227096 [GVK] hdl:10419/27378 [Handle] RePEc:diw:diwwpp:dp855 [RePEc] |
Classification: | G32 - Financing Policy; Capital and Ownership Structure ; G38 - Government Policy and Regulation ; H25 - Business Taxes and Subsidies ; H32 - Firm |
Source: |
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