Maßbaum, Alexandra; Sureth, Caren - In: Business research : BuR ; official open access journal … 2 (2009) 2, pp. 147-169
Tax planners often choose debt over equity financing. As this has led to increased corporate debt financing, many countries have introduced thin capitalization rules to secure their tax revenues. In a general capital structure model we analyze if thin capitalization rules affect dividend and...
