Capital Structure and International Debt Shifting

This paper presents a model of a multinational firm's optimal debt policy that incorporates international taxation factors. The model yields the prediction that a multinational firm's indebtedness in a country depends on a weighted average of national tax rates and differences between nati...

Ausführliche Beschreibung

Bibliographische Detailangaben

Hauptverfasser:	Laeven, Luc, Huizinga, Harry, Nicodeme, Gaetan
Format:	Buch
Sprache:	eng
Schlagworte:	Capital Corporate Taxation Debt Shifting Economic Models Financial Structure International business enterprises Tax Rates
Online-Zugang:	Volltext
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