Taxation and corporate debt: are banks any different?
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- Jost H. Heckemeyer & Ruud A. de Mooij, 2017. "Taxation and Corporate Debt: Are Banks Any Different?," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(1), pages 53-76, March.
- Jost Heckemeyer & Ruud A. de Mooij, 2013. "Taxation and Corporate Debt; Are Banks any Different?," IMF Working Papers 13/221, International Monetary Fund.
References listed on IDEAS
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More about this item
KeywordsCorporate tax; debt bias; leverage; banks; non-financial firms; quantile regressions;
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2013-11-14 (Accounting & Auditing)
- NEP-ALL-2013-11-14 (All new papers)
- NEP-BAN-2013-11-14 (Banking)
- NEP-PBE-2013-11-14 (Public Economics)
- NEP-PUB-2013-11-14 (Public Finance)
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