Fossen, Frank; Simmler, Martin - Fachbereich Wirtschaftswissenschaft, Freie Universität … - 2012
income, often introducing differential taxation between interest and business income. In this study, we analyze the effect of … such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which …Tax competition for the mobile factor capital has led to a trend in many countries to levy lower taxes on interest …