dc.contributor.author | Overesch, Michael | de |
dc.contributor.author | Wamser, Georg | de |
dc.date.accessioned | 2011-04-01T04:38:00Z | de |
dc.date.accessioned | 2012-08-29T23:08:02Z | |
dc.date.available | 2012-08-29T23:08:02Z | |
dc.date.issued | 2010 | de |
dc.identifier.uri | http://www.ssoar.info/ssoar/handle/document/24203 | |
dc.description.abstract | This paper investigates tax-planning behaviour by means of inter-company finance and the effectiveness of government countermeasures via thin-capitalization rules. A simple theoretical model which considers the financing decision of a multinational company is used to obtain empirical implications. The empirical analysis, based on German inbound investment data from 1996 to 2004, confirms a significant impact of tax-rate differentials on the use of inter-company debt. The effectiveness of the German thin-capitalization rule is tested by using legal amendments as natural experiments. The results suggest that thin-capitalization rules induce significantly lower internal borrowing. Hence, tax planning via internal finance is effectively limited by thin-capitalization rules. | en |
dc.language | en | de |
dc.subject.ddc | Wirtschaft | de |
dc.subject.ddc | Economics | en |
dc.subject.other | Corporate Income Tax; Multinationals; Thin-Capitalization Rule; Difference- in-Differences Estimation; Firm-Level Data | |
dc.title | Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment | en |
dc.description.review | begutachtet (peer reviewed) | de |
dc.description.review | peer reviewed | en |
dc.source.journal | Applied Economics | de |
dc.source.volume | 42 | de |
dc.publisher.country | USA | |
dc.source.issue | 5 | de |
dc.subject.classoz | Öffentliche Finanzen und Finanzwissenschaft | de |
dc.subject.classoz | Public Finance | en |
dc.subject.classoz | Financial Planning, Accountancy | en |
dc.subject.classoz | Finanzwirtschaft, Rechnungswesen | de |
dc.identifier.urn | urn:nbn:de:0168-ssoar-242033 | de |
dc.date.modified | 2011-04-19T12:00:00Z | de |
dc.rights.licence | PEER Licence Agreement (applicable only to documents from PEER project) | de |
dc.rights.licence | PEER Licence Agreement (applicable only to documents from PEER project) | en |
ssoar.gesis.collection | SOLIS;ADIS | de |
ssoar.contributor.institution | http://www.peerproject.eu/ | de |
internal.status | 3 | de |
dc.type.stock | article | de |
dc.type.document | journal article | en |
dc.type.document | Zeitschriftenartikel | de |
dc.rights.copyright | f | de |
dc.source.pageinfo | 563-573 | |
internal.identifier.classoz | 1090406 | |
internal.identifier.classoz | 1090303 | |
internal.identifier.journal | 21 | de |
internal.identifier.document | 32 | |
internal.identifier.ddc | 330 | |
dc.identifier.doi | https://doi.org/10.1080/00036840701704477 | de |
dc.description.pubstatus | Postprint | en |
dc.description.pubstatus | Postprint | de |
internal.identifier.licence | 7 | |
internal.identifier.pubstatus | 2 | |
internal.identifier.review | 1 | |
internal.check.abstractlanguageharmonizer | CERTAIN | |
internal.check.languageharmonizer | CERTAIN_RETAINED | |