Alberternst, Stephan; Sureth, 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. …