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Thin capitalization rules in the context of the CCCTB

Dourado, Ana Paula; Feria, Rita de la - 2008

Persistent link: https://www.econbiz.de/10003846716

Taxation and the optimal constraint on corporate debt finance

Sørensen, Peter Birch - 2014

The tax bias in favour of debt finance under the corporate income tax means that corporate debt ratios exceed the socially optimal level. This creates a rationale for thin-capitalization rules limiting the amount of debt that qualifies for interest deductibility. This paper sets up a model of...

Persistent link: https://www.econbiz.de/10010438191

Fremdkapitalquoten in Europa : ein Ländervergleich

2010

finanzielle Stabilität von Unternehmen angesehen. Dieser Beitrag untersucht, ob die Verwendung von Fremdkapital in Österreich im …Die Eigenkapitalausstattung von österreichischen Unternehmen wird in der wirtschaftspolitischen Diskussion als zu … gering eingestuft. Die daraus resultierende übermäßige Verwendung von Fremdkapital wird in Krisenzeiten als schädlich für die …

Persistent link: https://www.econbiz.de/10009731768

Taxation and the optimal constraint on corporate debt finance

Sørensen, Peter Birch - 2014

Persistent link: https://www.econbiz.de/10010516780

Firm financing in Chile after the 2014-2015 tax reform : debt of equity?

Hernández, Leonardo - In: Revista de análisis económico 31 (2016) 2, pp. 65-100

Persistent link: https://www.econbiz.de/10011654384

Corporate tax shields and capital structure : levelling the playing field in debt vs equity finance

Cao, Yifei; Whyte, Kemar - 2022

Persistent link: https://www.econbiz.de/10013433525

Does shareholder conflict reduce profitability? : Evidence from Korea

Joh, Sung Wook - In: The Korean crisis : before and after, (pp. 185-213). 2000

Persistent link: https://www.econbiz.de/10001531810

Covenants in der Kreditbeziehung zwischen Bank und Unternehmung

Frick, Roman - 2011

Persistent link: https://www.econbiz.de/10009382655

The commitment role of equity financing

Fahn, Matthias; Merlo, Valeria; Wamser, Georg - 2014

Existing theories of a firm’s optimal capital structure seem to fail in explaining why many healthy and profitable firms rely heavily on equity financing, even though benefits associated with debt (like tax shields) appear to be high and the bankruptcy risk low. This holds in particular for...

Persistent link: https://www.econbiz.de/10010366170

The commitment role of equity financing

Fahn, Matthias; Merlo, Valeria; Wamser, Georg - 2017

Existing theories of a firm's optimal capital structure seem to fail in explaining why many healthy and profitable firms rely heavily on equity financing, even though benefits associated with debt (like tax shields) appear to be high and the bankruptcy risk low. This holds in particular for...

Persistent link: https://www.econbiz.de/10011714630