Why countries differ in thin capitalization rules : the role of financial development
Mohammed Mardan
| Year of publication: |
January 2017
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|---|---|
| Authors: | Mardan, Mohammed |
| Published in: |
European economic review : EER. - Amsterdam : Elsevier, ISSN 0014-2921, ZDB-ID 207969-0. - Vol. 91.2017, p. 1-14
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| Subject: | Thin capitalization rule | Safe haven rule | Earnings stripping rule | Debt shifting | Financial development | Körperschaftsteuer | Corporate income tax | Kapitalstruktur | Capital structure | Steuervermeidung | Tax avoidance | Finanzmarkt | Financial market | Schätzung | Estimation | Welt | World | Finanzsektor | Financial sector | Fremdkapital | Debt financing | Doppelbesteuerung | Double taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.euroecorev.2016.09.003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011788542