Investor taxation, firm heterogeneity and capital structure choice
Year of publication: |
2019
|
---|---|
Authors: | Rünger, Silke ; Niemann, Rainer ; Haring, Magdalena |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 26.2019, 4, p. 719-757
|
Subject: | Capital structure | Investor taxation | Ownership | Dividend payout policy | Kapitalstruktur | Dividende | Dividend | Eigentümerstruktur | Ownership structure | Kapitalertragsteuer | Capital income tax | Ausschüttungspolitik | Payout policy |
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