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 de Mooij, 2013. "Taxation and corporate debt: are banks any different?," Working Papers 1306, Oxford University Centre for Business Taxation.
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More about this item
KeywordsBanks; Debt; Corporate sector; Corporate taxes; Nonbank financial sector; Taxation; Corporate tax; debt bias; leverage; non-financial firms; quantile regressions; bank size; capital structure; banking; tax sensitivity; tax elasticity; Business Taxes and Subsidies;
- 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-2013-11-29 (Accounting & Auditing)
- NEP-BAN-2013-11-29 (Banking)
- NEP-PBE-2013-11-29 (Public Economics)
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