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Citations for "Corporate Taxation, Debt Financing and Foreign Plant Ownership"

by Christian Keuschnigg & Peter Egger & Wolfgang Eggert & Hannes Winner

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  1. Gumpert, Anna & Hines Jr., James R. & Schnitzer, Monika, 2012. "The use of tax havens in exemption regimes," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 381, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
  2. Michael Pfaffermayr & Matthias St?ckl & Hannes Winner, . "Capital Structure, Corporate Taxation and Firm Age," Working Papers 2008-09, Faculty of Economics and Statistics, University of Innsbruck.
  3. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Working Papers in Economics and Finance 2014-4, University of Salzburg.
  4. Egger, Peter & Keuschnigg, Christian & Merlo, Valeria & Wamser, Georg, 2011. "Corporate Taxes, Internal Borrowing, and the Lending Capacity within Multinational Firms," Economics Working Paper Series 1142, University of St. Gallen, School of Economics and Political Science.
  5. Peter Birch Sørensen, 2014. "Taxation and the Optimal Constraint on Corporate Debt Finance," CESifo Working Paper Series 5101, CESifo Group Munich.
  6. Andreas Haufler & Mohammed Mardan, 2013. "Cross-Border Loss Offset Can Fuel Tax Competition," CESifo Working Paper Series 4089, CESifo Group Munich.
  7. Mohammed Mardan, 2015. "Why Countries Differ in Thin Capitalization Rules: The Role of Financial Development," CESifo Working Paper Series 5295, CESifo Group Munich.
  8. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, Abril.
  9. Schindler, Dirk & Schjelderup, Guttorm, 2012. "Debt shifting and ownership structure," European Economic Review, Elsevier, vol. 56(4), pages 635-647.
  10. Anne Lauringson, 2011. "Unemployment Benefits In A Period Of Crisis: The Effect On Unemployment Duration," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 82, Faculty of Economics and Business Administration, University of Tartu (Estonia).
  11. Peter Egger & Christian Keuschnigg & Valeria Merlo & Georg Wamser, 2012. "Corporate Taxes and Internal Borrowing within Multinational Firms," Working Papers 1221, Oxford University Centre for Business Taxation.
  12. Christian Josef Bauer & Dominika Langenmayr, 2012. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?," CESifo Working Paper Series 3967, CESifo Group Munich.
  13. Grace Gu & Ruud Mooij & Tigran Poghosyan, 2015. "Taxation and leverage in international banking," International Tax and Public Finance, Springer, vol. 22(2), pages 177-200, April.
  14. Matthias Wrede, 2013. "Multinational Financial Structure and Tax Competition," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 149(III), pages 381-404, September.
  15. Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2014. "Income Shifting under Losses," CESifo Working Paper Series 5130, CESifo Group Munich.
  16. Langenmayr, Dominika & Lester, Rebecca, 2014. "Taxation and Corporate Risk-Taking," Discussion Papers in Economics 20977, University of Munich, Department of Economics.
  17. Kiesewetter, Dirk & Steigenberger, Tobias & Stier, Matthias, 2014. "Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases," arqus Discussion Papers in Quantitative Tax Research 175, arqus - Arbeitskreis Quantitative Steuerlehre.
  18. Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, 'profit shifting' FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1-2), pages 122-133, February.
  19. Haufler, Andreas & Runkel, Marco, 2012. "Firms' financial choices and thin capitalization rules under corporate tax competition," European Economic Review, Elsevier, vol. 56(6), pages 1087-1103.
  20. Mishra, Anil V., 2014. "Australia's home bias and cross border taxation," Global Finance Journal, Elsevier, vol. 25(2), pages 108-123.
  21. 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.
  22. Haufler, Andreas & Mardan, Mohammed, 2013. "Cross-border loss offset can fuel tax competition," Discussion Papers in Economics 14362, University of Munich, Department of Economics.
  23. Egger, Peter H. & Merlo, Valeria & Wamser, Georg, 2014. "Unobserved tax avoidance and the tax elasticity of FDI," Journal of Economic Behavior & Organization, Elsevier, vol. 108(C), pages 1-18.
  24. 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.
  25. Paliu – Popa Lucia & Cosneanu Lavinia & Popa Marcel, 2014. "Accounting – Taxation Report In Terms Of Deferred Taxes On Assets Revaluation," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 30-34, December.
  26. Jaan Masso & Jaanika Meriküll & Priit Vahter, 2011. "Gross profit taxation versus distributed profit taxation and firm perfomance : effects of Estonia,s corporate income tax reform," Bank of Estonia Working Papers wp2011-02, Bank of Estonia, revised 27 Apr 2011.
  27. Keuschnigg, Christian & Devereux, Michael P., 2013. "The arm's length principle and distortions to multinational firm organization," Journal of International Economics, Elsevier, vol. 89(2), pages 432-440.
  28. Matthias Stöckl & Hannes Winner, . "Capital Structure and Corporate Taxation. Empirical Evidence from European Panel Data," WIFO Working Papers 422, WIFO.
  29. Matthias Stöckl & Hannes Winner, 2013. "Koerperschaftsbesteuerung und Unternehmensverschuldung: Evidenz aus einem Europaeischen Firmenpanel," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), Justus-Liebig University Giessen, Department of Statistics and Economics, vol. 233(2), pages 188-205, March.
  30. Cristian PAUN, 2012. "International Financing Decision: A Managerial Perspective," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(3), pages 411-425, July.
  31. Cristea, Anca D. & Nguyen, Daniel X., 2013. "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," MPRA Paper 61922, University Library of Munich, Germany.
  32. Schindler, Dirk & Møen, Jarle & Schjelderup, Guttorm & Tropina, Julia, 2013. "International Debt Shifting: Do Multinationals Shift Internal or External Debt?," Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79749, Verein für Socialpolitik / German Economic Association.
  33. Masso, Jaan & Meriküll, Jaanika & Vahter, Priit, 2013. "Shift from gross profit taxation to distributed profit taxation: Are there effects on firms?," Journal of Comparative Economics, Elsevier, vol. 41(4), pages 1092-1105.
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