Most international stock exchanges distinguish solely between domestic and foreign issuers, whereas in Germany, issuers … well as to papers discussing bonding effects on both the national and international levels. In summary, the unique German …

publicly listed firms in Germany between 2000 and 2006. With our study, we are among the first to empirically test two …

system of corporate taxation in Switzerland. We find that an increase in a jurisdiction's corporate net-of-tax rate by 1 …

literature explores valuation and optimal capital structure conditions under the double taxation system. In this paper, valuation … equations and optimal capital structure conditions for firms whose earnings are subject to the double taxation system and for … firms whose earnings are subject to the pass-through taxation system are developed. The test results indicate that firm …