The Resource Investor taxation, firm heterogeneity and capital structure choice

Investor taxation, firm heterogeneity and capital structure choice

Label
Investor taxation, firm heterogeneity and capital structure choice
Title
Investor taxation, firm heterogeneity and capital structure choice
Creator
Subject
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
Instantiates
Publication
Label
Investor taxation, firm heterogeneity and capital structure choice
Publication

Library Locations

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      52.3736660 4.9336932
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