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Citations for "The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions"

by Thiess Büttner & Michael Overesch & Ulrich Schreiber & Georg Wamser

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  1. Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes and the Location of Intangible Assets Within Multinational Firms," Discussion Papers in Economics, University of Munich, Department of Economics 5294, University of Munich, Department of Economics.
  2. Andreas Haufler & Marco Runkel, 2008. "Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition," CESifo Working Paper Series 2429, CESifo Group Munich.
  3. Overesch, Michael & Wamser, Georg, 2006. "German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach," ZEW Discussion Papers, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research 06-75, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  4. Sebastian Hügelschäffer & Daniel Kromer & Alexander Lipponer, 2009. "Die deutsche Statistik über Direktinvestitionen: Neuerungen und wissenschaftliche Nutzung," AStA Wirtschafts- und Sozialstatistisches Archiv, Springer, Springer, vol. 3(3), pages 157-167, November.
  5. Maßbaum, Alexandra & Sureth, Caren, 2008. "The impact of thin capitalization rules on shareholder financing," arqus Discussion Papers in Quantitative Tax Research 39, arqus - Arbeitskreis Quantitative Steuerlehre.
  6. Egger, Peter & Wamser, Georg, 2011. "The Impact of Controlled Foreign Company Legislation on Real Investments Abroad: A Two-dimensional Regression Discontinuity Design," CEPR Discussion Papers, C.E.P.R. Discussion Papers 8460, C.E.P.R. Discussion Papers.
  7. David Wildasin, 2007. "Pre-Emption: Federal Statutory Intervention in State Taxation," Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations 2007-05, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  8. Langenmayr, Dominika, 2011. "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," Discussion Papers in Economics, University of Munich, Department of Economics 12419, University of Munich, Department of Economics.
  9. Francesca Barion & Raffaele Miniaci & Paolo M Panteghini & Maria Laura Parisi, 2010. "Profit shifting by debt financing in Europe," Working Papers, University of Brescia, Department of Economics 1007, University of Brescia, Department of Economics.
  10. Nadja Dwenger & Viktor Steiner, 2008. "Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 829, DIW Berlin, German Institute for Economic Research.
  11. Dwenger, Nadja & Steiner, Viktor, 2009. "Financial leverage and corporate taxation: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research 61, arqus - Arbeitskreis Quantitative Steuerlehre.
  12. Alfons Weichenrieder & Helen Windischbauer, 2008. "Thin-Capitalization Rules and Company Responses Experience from German Legislation," CESifo Working Paper Series 2456, CESifo Group Munich.
  13. Dhammika Dharmapala & Nadine Riedel, 2012. "Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals," CESifo Working Paper Series 3791, CESifo Group Munich.
  14. R. Miniaci & M. Parisi & P. Panteghini, 2014. "Debt shifting in Europe," International Tax and Public Finance, Springer, Springer, vol. 21(3), pages 397-435, June.
  15. Dirk Schindler & Guttorm Schjelderup, 2011. "Debt Shifting and Ownership Structure," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz 2011-35, Department of Economics, University of Konstanz.
  16. Feld, Lars P. & Heckemeyer, Jost H. & Overesch, Michael, 2011. "Capital structure choice and company taxation: A meta-study," ZEW Discussion Papers, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research 11-075, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  17. Serena Fatica & Thomas Hemmelgarn & Gaetan Nicodeme, 2013. "The Debt-Equity Tax Bias: Consequences and Solutions," Reflets et perspectives de la vie économique, De Boeck Université, De Boeck Université, vol. 0(1), pages 5-18.
  18. Christos Kotsogiannis & Robert Schwager, 2006. "Fiscal Equalization and Yardstick Competition," Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations 2006-15, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  19. European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers, Directorate General Taxation and Customs Union, European Commission 28, Directorate General Taxation and Customs Union, European Commission.
  20. Schindler, Dirk & Schjelderup, Guttorm, 2014. "Transfer Pricing and Debt Shifting in Multinationals," Discussion Papers, Department of Business and Management Science, Norwegian School of Economics 2014/22, Department of Business and Management Science, Norwegian School of Economics.
  21. Dirk Schindler & Guttorm Schjelderup, 2010. "Multinationals, Minority Ownership and Tax-Efficient Financing Structures," CESifo Working Paper Series 3034, CESifo Group Munich.
  22. Andreas Haufler, 2007. "Sollen multinationale Unternehmen weniger Steuern bezahlen?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 8-20.
  23. Dreßler, Daniel & Scheuering, Uwe, 2012. "Empirical evaluation of interest barrier effects," ZEW Discussion Papers, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research 12-046, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  24. Hikaru Ogawa & David Wildasin, 2007. "Think Locally, Act Locally: Spillovers, Spillbacks, and Efficient Decentralized Policymaking," Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations 2007-06, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  25. Ruud Mooij & Michael Devereux, 2011. "An applied analysis of ACE and CBIT reforms in the EU," International Tax and Public Finance, Springer, Springer, vol. 18(1), pages 93-120, February.
  26. Alexandra Maßbaum & Caren Sureth, 2009. "Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions," BuR - Business Research, German Academic Association for Business Research, German Academic Association for Business Research, vol. 2(2), pages 147-169, December.
  27. Dhammika Dharmapala, 2008. "What Problems and Opportunities are Created by Tax Havens?," Working Papers, Oxford University Centre for Business Taxation 0820, Oxford University Centre for Business Taxation.
  28. Overesch, Michael, 2007. "The Effects of Multinationals? Profit Shifting Activities on Real Investments," ZEW Discussion Papers, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research 07-071, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  29. Georg Wamser, 2008. "The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach," Ifo Working Paper Series Ifo Working Paper No. 62, Ifo Institute for Economic Research at the University of Munich.
  30. Dischinger, Matthias & Riedel, Nadine, 2010. "The Role of Headquarters Firms in Multinational Profit Shifting Strategies," Discussion Papers in Economics, University of Munich, Department of Economics 11352, University of Munich, Department of Economics.
  31. Copenhagen Economics, 2011. "Elasticities of Financial Instruments, Profits and Remuneration," Taxation Papers, Directorate General Taxation and Customs Union, European Commission 30, Directorate General Taxation and Customs Union, European Commission.
  32. Matthias Dischinger & Nadine Riedel, 2010. "The Role of Headquarters in Multinational Profit Shifting Strategies," Working Papers, Oxford University Centre for Business Taxation 1003, Oxford University Centre for Business Taxation.
  33. Voeller, Dennis & Overesch, Michael, 2008. "The Impact of Personal and Corporate Taxation on Capital Structure Choices," ZEW Discussion Papers, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research 08-020, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.