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  • Search: subject:"interest barrier"
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Year of publication
Subject
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interest barrier 18 Kapitalstruktur 7 Corporate taxation 6 German tax reform 6 Germany 6 Capital structure 5 Corporate income tax 5 Interest rate 5 Körperschaftsteuer 5 Unternehmensbesteuerung 5 Zins 5 Zinsschranke 5 capital structure 5 Capital Structure 4 Corporate Taxation 4 Deutschland 4 Empirical Analysis 4 Firm-Level Data 4 Interest Barrier 4 Steuerwirkung 4 Tax effects 4 debt shifting 4 leverage 4 thin capitalisation rules 4 Capital income tax 3 Corporate finance 3 Financing decisions 3 Kapitalertragsteuer 3 Steuerreform 3 Tax reform 3 Unternehmensfinanzierung 3 corporate taxation 3 financing decisions 3 2008 German business tax reform 2 Buchführung 2 Einkommensteuer 2 Income tax 2 Interest barrier rule 2 Interest rates 2 Miller equilibrium 2
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Online availability
All
Free 19 Undetermined 4
Type of publication
All
Book / Working Paper 17 Article 7
Subcategories
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Working paper 12 Article in journal 7
Language
All
English 15 Undetermined 5 German 4
Author
All
Alberternst, Stephan 6 Sureth, Caren 5 Buslei, Hermann 4 Dreßler, Daniel 4 Scheuering, Uwe 4 Simmler, Martin 4 Sureth-Sloane, Caren 4 Maßbaum, Alexandra 3 Arnold, Sven 2 Brandstetter, Laura 2 Eicke, Rolf 2 Kessler, Wolfgang 2 Knauer, Thorsten 2 Lahmann, Alexander 2 Roetker, Natalie 2 Sommer, Friedrich 2 Harju, Jarkko 1 Kauppinen, Ilpo 1 Klotzkowski, Tasja 1 Ropponen, Olli 1 Schwetzler, Bernd 1 Schwetzler, Bernhard 1
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Institution
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Arbeitskreis Quantitative Steuerlehre 2 Universität <Freiburg, Breisgau> / Lehrstuhl für Betriebswirtschaftliche Steuerlehre 2 arqus - Arbeitskreis Quantitative Steuerlehre 2 Arbeitskreis Quantitative Steuerlehre , 10122432-1 1 Zentrum für Europäische Wirtschaftsforschung (ZEW) 1
Published in...
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DIW Wochenbericht 4 ZEW Discussion Papers 3 arqus Discussion Paper 3 Albert-Ludwigs-Universität Freiburg - Lehrstuhl für Betriebswirtschaftliche Steuerlehre - publications 2 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 2 Review of Accounting and Finance 2 arqus - Diskussionsarbeiten 2 arqus Discussion Papers in Quantitative Tax Research 2 Diskussionsbeitrag 1 Fiscal studies : the journal of the Institute for Fiscal Studies 1 Publikationen arqus 1 TAX NOTES INTERNATIONAL Volume 47, Number 3, p. 263 1 Tax Notes Int’l, April 12, 2010, p. 127 1 WU international taxation research paper series : research papers 1 Working Paper Nr. 113(2010) 1 Working Paper Nr. 116 1 ZEW discussion papers 1
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Source
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EconStor 7 RePEc 6 USB Cologne (business full texts) 5 ECONIS (ZBW) 5 Other ZBW resources 1
Showing 1 - 10 of 15
 
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Firm responses to an interest barrier : empirical evidence
Harju, Jarkko; Kauppinen, Ilpo; Ropponen, Olli - 2025
Persistent link: https://www.econbiz.de/10015467529
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Interest barrier and capital structure response
Alberternst, Stephan; Sureth-Sloane, Caren - 2016
The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax … statements and a detailed matching approach, we find evidence that companies that are affected by the interest barrier reduce …-financially constrained firms. Our results imply that interest barrier effects on capital structure have so far been heavily underestimated. …
Persistent link: https://www.econbiz.de/10011480436
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Interest barrier and capital structure response
Alberternst, Stephan; Sureth-Sloane, Caren - 2016 - retitled version of arqus discussion paper no. 182, revised May 2016
The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax … statements and a detailed matching approach, we find evidence that companies that are affected by the interest barrier reduce …-financially constrained firms. Our results imply that interest barrier effects on capital structure have so far been heavily underestimated. …
Persistent link: https://www.econbiz.de/10011477561
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Empirical evaluation of interest barrier effects
Dreßler, Daniel; Scheuering, Uwe - 2015 - This version: July 2015
This paper empirically estimates the effects of a new thin-capitalization rule on the financing behavior of German corporations employing a fixed effects difference-in-difference approach. We compare treatment and control groups separated by a hypothetical application of the new rule in three...
Persistent link: https://www.econbiz.de/10011393141
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Empirical evaluation of interest barrier effects
Dreßler, Daniel; Scheuering, Uwe - 2015
Book / Working Paper
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Empirical evaluation of interest barrier effects
Dreßler, Daniel; Scheuering, Uwe - 2012
Book / Working Paper
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Empirical evaluation of interest barrier effects
Dreßler, Daniel; Scheuering, Uwe - 2012
Book / Working Paper
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The effect of taxes on corporate financing decisions: Evidence from the German interest barrier
Alberternst, Stephan; Sureth, Caren - 2015
5% level, we find evidence that the companies that are affected by the interest barrier reduce their leverage by 3 … structure only provides puzzling effects. We believe the German corporate tax reform in 2008, which introduced an interest … barrier as a "quasiexperiment", is a promising opportunity to investigate the effects that arise from a reform of interest …
Persistent link: https://www.econbiz.de/10010471314
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The effect of taxes on corporate financing decisions: Evidence from the German interest barrier
Alberternst, Stephan; Sureth, Caren - 2015
Book / Working Paper
Cover Image
The effect of taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier
Alberternst, Stephan; Sureth-Sloane, Caren - 2015
The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...
Persistent link: https://www.econbiz.de/10011334123
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Show one more version 1
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The effect of taxes on corporate financing decisions : evidence from the German interest barrier
Alberternst, Stephan; Sureth-Sloane, Caren - 2015
Book / Working Paper
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Zinsschranke greift trotz Freigrenze
Buslei, Hermann; Brandstetter, Laura; Roetker, Natalie; … - 2012
Persistent link: https://www.econbiz.de/10010282007
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Zinsschranke greift trotz Freigrenze
Buslei, Hermann; Brandstetter, Laura; Roetker, Natalie; … - 2012
Article
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Zinsschranke greift trotz Freigrenze
Buslei, Hermann; Brandstetter, Laura; Roetker, Natalie; … - 2012
Persistent link: https://www.econbiz.de/10011128444
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Zinsschranke greift trotz Freigrenze
Buslei, Hermann; Brandstetter, Laura; Roetker, Natalie; … - 2012
Article
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Kampf gegen Gewinnverlagerung: Wie haben Unternehmen auf die Zinsschranke reagiert?
Buslei, Hermann; Simmler, Martin - 2012
Persistent link: https://www.econbiz.de/10010283742
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Kampf gegen Gewinnverlagerung: wie haben Unternehmen auf die Zinsschranke reagiert?
Buslei, Hermann; Simmler, Martin - 2012
Article
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Interest barrier rules as a response to highly leveraged transactions : Evidence from the 2008 German business tax reform
Knauer, Thorsten; Sommer, Friedrich - 2012
, and amortization (the interest barrier rule) in 2008 to reduce the tax incentives for debt financing. This study aims to … evaluate the impact of the introduction of the interest barrier rule. Design/methodology/approach – The paper analyzes the … changes in the value of the tax shield for German leveraged buyouts as a result of the promulgation of an interest barrier …
Persistent link: https://www.econbiz.de/10014989640
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Interest barrier rules as a response to highly leveraged transactions: Evidence from the 2008 German business tax reform
Knauer, Thorsten; Sommer, Friedrich - 2012
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