The Resource Investor taxation, firm heterogeneity and capital structure choice
Investor taxation, firm heterogeneity and capital structure choice
Resource Information
The item Investor taxation, firm heterogeneity and capital structure choice represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Investor taxation, firm heterogeneity and capital structure choice represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This papers analyses the effect of investor level taxes, company ownership structure and dividend payout policy on a company's capital structure choice. The analysis is based on data for 10,003 companies from 11 Central and Eastern European (CEE) countries over the period 2002-2012. The results show a positive impact from the net tax benefit of debt on the debt ratio of a company
- Language
- eng
- Label
- Investor taxation, firm heterogeneity and capital structure choice
- Title
- Investor taxation, firm heterogeneity and capital structure choice
- Language
- eng
- Summary
- This papers analyses the effect of investor level taxes, company ownership structure and dividend payout policy on a company's capital structure choice. The analysis is based on data for 10,003 companies from 11 Central and Eastern European (CEE) countries over the period 2002-2012. The results show a positive impact from the net tax benefit of debt on the debt ratio of a company
- Citation source
- In: International tax and public finance. - New York. - Vol. 26 (2019), no. 4 ; p. 719-757
- http://library.link/vocab/creatorName
-
- Rünger, S
- Niemann, R
- Haring, M
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- debt capital
- investment
- shareholder
- dividend
- Label
- Investor taxation, firm heterogeneity and capital structure choice
- Label
- Investor taxation, firm heterogeneity and capital structure choice
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Investor-taxation-firm-heterogeneity-and-capital/DbLIxwKQOlA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Investor-taxation-firm-heterogeneity-and-capital/DbLIxwKQOlA/">Investor taxation, firm heterogeneity and capital structure choice</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Investor-taxation-firm-heterogeneity-and-capital/DbLIxwKQOlA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Investor-taxation-firm-heterogeneity-and-capital/DbLIxwKQOlA/">Investor taxation, firm heterogeneity and capital structure choice</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
