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Investor Taxation, Firm Heterogeneity and Capital Structure Choice

Haring, Magdalena - 2016

We analyze the effect of investor level taxes, firm-specific ownership structure and firm-specific payout policy on firms' capital structure choice. Our analysis is based on data for 10,983 firms from 13 Central and Eastern European (CEE) countries over the time period 2002-2012. Our results...

Persistent link: https://www.econbiz.de/10012979608

Corporate financial policy and individual income taxation in Austria

Haring, Magdalena; Niemann, Rainer; Rünger, Silke - In: Die Betriebswirtschaft : DBW 72 (2012) 6, pp. 473-486

Persistent link: https://www.econbiz.de/10009671422

Investor taxation, firm heterogeneity and capital structure choice

Haring, Magdalena; Niemann, Rainer; Rünger, Silke - 2016

Persistent link: https://www.econbiz.de/10011541065

Investor taxation, firm heterogeneity and capital structure choice

Haring, Magdalena; Niemann, Rainer; Rünger, Silke - 2016

In this paper we analyze the effect of investor level taxes, firm-specific ownership structure and firm-specific payout policy on firms' capital structure choice. Our analysis is based on data for 10,983 firms from 13 Central and Eastern European (CEE) countries over the time period 2002-2012....

Persistent link: https://www.econbiz.de/10011532813

Investor taxation, firm heterogeneity and capital structure choice

Rünger, Silke; Niemann, Rainer; Haring, Magdalena - In: International tax and public finance 26 (2019) 4, pp. 719-757

Persistent link: https://www.econbiz.de/10012231203

The effect of an allowance for corporate equity on capital structure : evidence from Austria

Petutschnig, Matthias; Rünger, Silke - In: Public finance review : PFR 50 (2022) 5, pp. 597-642

Persistent link: https://www.econbiz.de/10013388963

Measuring the impact of tax loss carryforwards on capital structure choice : the accuracy of earnings-based proxies

Rechbauer, Martina; Rünger, Silke - In: Review of managerial science : RMS 18 (2024) 6, pp. 1681-1708

Persistent link: https://www.econbiz.de/10014552625

Does a tax exemption of retained profits strengthen the equity base of firms?

Niemann, Rainer; Rünger, Silke; Schmidt, Peter - In: FinanzArchiv : European journal of public finance 80 (2024) 2, pp. 193-233

Persistent link: https://www.econbiz.de/10014633656