The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates
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Cited by:
- Febi Jensen & Dorothea Schäfer & Andreas Stephan, 2019. "Financial Constraints of Firms with Environmental Innovation," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 88(3), pages 43-65.
- Fischer, Leonie & Heckemeyer, Jost H. & Spengel, Christoph & Steinbrenner, Daniela, 2021. "Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour," ZEW Discussion Papers 21-096, ZEW - Leibniz Centre for European Economic Research.
- Fischer, Marcel & Jensen, Bjarne Astrup, 2024. "The tax shield increases the interest rate," Journal of Banking & Finance, Elsevier, vol. 161(C).
- Seppo Kari & Londiwe Khoza & Nangamso Manjezi & Kyle McNabb, 2019. "Combatting debt bias in South African firms: The case for an allowance for corporate equity," WIDER Working Paper Series wp-2019-10, World Institute for Development Economic Research (UNU-WIDER).
- Silvia-Elena ISACHI, 2018. "Implementation Of The Common Consolidated Corporate Tax Base– Its Impact On The Eu Member States," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(4), pages 93-103.
- Spengel, Christoph & Heckemeyer, Jost Henrich & Nusser, Hannah & Klar, Oliver & Streif, Frank, 2016. "The impact of tax planning on forward-looking effective tax rates," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, volume 64, number 148155.
- Spengel, Christoph & Heinemann, Friedrich & Olbert, Marcel & Pfeiffer, Olena & Schwab, Thomas & Stutzenberger, Kathrin, 2018. "Analysis of US corporate tax reform proposals and their effects for Europe and Germany. Final report: Update 2018," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 181905.
- Gleisner, Love & Thomadakis, Apostolos, 2018. "Recent Developments in European Capital Markets: Key findings from the 2018 ECMI Statistical Package," ECMI Papers 14015, Centre for European Policy Studies.
- Philipp J. H. Schröder & Allan Sørensen, 2023. "Corporate taxation when firms are heterogeneous: ACE versus CBIT," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 396-418, April.
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Keywords
corporate taxation; effective tax rates; dept-bias; tax reforms;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- E43 - Macroeconomics and Monetary Economics - - Money and Interest Rates - - - Interest Rates: Determination, Term Structure, and Effects
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2017-05-14 (Accounting and Auditing)
- NEP-MAC-2017-05-14 (Macroeconomics)
- NEP-PBE-2017-05-14 (Public Economics)
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