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Thin Capitalization Rules and Multinational Firm Capital Structure. (2014). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Blouin, J..
In: Discussion Paper.
RePEc:tiu:tiucen:7da9af08-4f09-45c7-8c6f-d6ebdcfa39e8.

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  1. Labor market consequences of antitax avoidance policies. (2025). Bilicka, Katarzyna.
    In: International Tax and Public Finance.
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  2. On the dynamics between local and international tax planning in multinational corporations. (2024). Beuselinck, Christof ; Pierk, Jochen.
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  3. On the effects of anti-profit shifting regulations: A developing country perspective. (2024). Teles, Sabine Laudage ; Riedel, Nadine ; Strohmaier, Kristina.
    In: Journal of Public Economics.
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  4. The role of anti-tax avoidance in tax base flow and international tax competition. (2024). Bai, Sida ; Xiong, Mengxu ; Zheng, Jiaxing ; Gu, Cheng ; Huang, Bihui.
    In: Pacific-Basin Finance Journal.
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  5. Does Information Exchange Affect Cross‐border Tax Avoidance? Evidence from the Common Reporting Standard. (2024). Gao, Sihan ; Wang, Muhan ; Zhang, Kezhong.
    In: China & World Economy.
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  6. Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances. (2023). Vicard, Vincent.
    In: IMF Economic Review.
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  7. Clever planning or unfair play? Exploring the economic and statistical impacts of tax avoidance by multinationals. (2023). Tosti, Enrico ; Rossi, Luca ; Anzuini, Alessio ; Zangari, Ernesto ; Pisano, Elena ; Sanelli, Alessandra.
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  8. Substitution across profit shifting methods and the impact on thin capitalization rules. (2022). Eggert, Wolfgang ; Goerdt, Gideon.
    In: International Tax and Public Finance.
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  9. Real responses to anti-tax avoidance: Evidence from the UK Worldwide Debt Cap. (2022). Qi, Yaxuan ; Bilicka, Katarzyna ; Xing, Jing.
    In: Journal of Public Economics.
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  10. Labor Market Consequences of Antitax Avoidance Policies. (2021). Bilicka, Katarzyna.
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  13. Does resource dependence cushion the impact of thin capitalization rules on foreign investment inflows? Evidence from Africa. (2021). FEULEFACK KEMMANANG, Ludovic.
    In: Resources Policy.
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  14. At a cost: The real effects of thin capitalization rules. (2021). Liu, Li ; de Mooij, Ruud.
    In: Economics Letters.
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  15. Do earnings stripping rules hamper investment? Evidence from CIT reforms in European countries. (2021). Meier, Jan-Hendrik ; Leszczyowska, Anna.
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  16. Do thin capitalization rules crowd out multinational firms in Africa? Looking towards efficiency in revenue mobilization. (2021). FEULEFACK KEMMANANG, Ludovic.
    In: Economics Bulletin.
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  17. Real Responses to Anti-Tax Avoidance: Evidence from the UK Worldwide Debt Cap. (2021). Qi, Yaxuan ; Bilicka, Katarzyna ; Xing, Jing.
    In: CESifo Working Paper Series.
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  18. At a Cost: The Real Effects of Transfer Pricing Regulations. (2020). de Mooij, Ruud ; Liu, Li.
    In: IMF Economic Review.
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  19. The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe. (2020). Schenkelberg, Sabine.
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  20. Safe haven or earnings stripping rules: a prisoner’s dilemma?. (2020). Kalamov, Zarko.
    In: International Tax and Public Finance.
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  21. The Impact of Thin Capitalization Rules on Subsidiary Financing: Evidence from Belgium. (2020). Goyvaerts, Dave ; Roggeman, Annelies.
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  22. Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data. (2020). Fuest, Clemens ; Wildgruber, Susanne ; Hugger, Felix.
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  23. Avoiding Taxes: Banks Use of Internal Debt. (2020). Langenmayr, Dominika ; Holtmann, Svea ; Reiter, Franz.
    In: CESifo Working Paper Series.
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  24. INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS. (2020). de Mooij, Ruud ; Liu, Li ; Beer, Sebastian.
    In: Journal of Economic Surveys.
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  25. Avoiding Taxes: Banks Use of Internal Debt. (2020). Langenmayr, Dominika ; Holtmann, Svea ; Reiter, Franz.
    In: Working Papers.
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  26. Ring-fencing digital corporations: Investor reaction to the European Commissions digital tax proposals. (2019). Ludwig, Christopher ; Spengel, Christoph ; Klein, Daniel.
    In: ZEW Discussion Papers.
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  27. Vliv zdanění příjmů na zadlužení nefinančních podniků. (2019). Klazar, Stanislav ; Slintakova, Barbora.
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  28. A trade-off theory of ownership and capital structure. (2019). Regis, Luca ; Nicodano, Giovanna.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:131:y:2019:i:3:p:715-735.

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  29. Ring-fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals. (2019). Ludwig, Christopher ; Klein, Daniel ; Spengel, Christoph.
    In: EconPol Working Paper.
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  30. Anti profit-shifting rules and foreign direct investment. (2018). Wamser, Georg ; Büttner, Thiess ; Buettner, Thiess ; Overesch, Michael.
    In: International Tax and Public Finance.
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  31. International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots. (2018). de Mooij, Ruud ; Liu, Li ; Beer, Sebastian.
    In: IMF Working Papers.
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  32. At A Cost: the Real Effects of Transfer Pricing Regulations. (2018). de Mooij, Ruud ; Liu, Li.
    In: IMF Working Papers.
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  33. Curbing corporate debt bias: Do limitations to interest deductibility work?. (2018). de Mooij, Ruud ; Hebous, Shafik.
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  34. Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules. (2018). Schindler, Dirk ; Mardan, Mohammed ; Haufler, Andreas.
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  35. How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach. (2018). Pycroft, Jonathan ; Nicodème, Gaëtan ; Gesualdo, Maria ; d'Andria, Diego ; Barrios, Salvador ; Alvarez Martinez, Maria Teresa ; Alvarez-Martinez, Maria.
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  36. International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots. (2018). de Mooij, Ruud ; Liu, Li ; Beer, Sebastian.
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  37. How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach. (2018). Pycroft, Jonathan ; Nicodème, Gaëtan ; Gesualdo, Maria ; d'Andria, Diego ; Barrios, Salvador ; Alvarez Martinez, Maria Teresa ; Alvarez-Martnez, Mara T ; Nicodme, Gatan.
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  38. On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation. (2017). Nicolay, Katharina ; Nusser, Hannah ; Pfeiffer, Olena.
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  39. Country-by-country reporting: Tension between transparency and tax planning. (2017). Evers, Maria Theresia ; Meier, Ina ; Spengel, Christoph.
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  40. Avoiding Taxes: Banks Use of Internal Debt. (2017). Reiter, Franz.
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  41. Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues. (2017). López-Laborda, Julio ; Lopez-Laborda, Julio ; Murciego, Angela Castillo .
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  42. A Trade-off Theory of Ownership and Capital Structure. (2017). Regis, Luca ; Nicodano, Giovanna.
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  43. Firm Responses to an Interest Barrier: Empirical Evidence. (2017). Ropponen, Olli ; Kauppinen, Ilpo ; Harju, Jarkko.
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  44. Immobilizing corporate income shifting: Should it be safe to strip in the harbor?. (2017). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
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  45. Why countries differ in thin capitalization rules: The role of financial development. (2017). Mardan, Mohammed.
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  46. Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector. (2017). Ylonen, Matti ; Finer, Lauri.
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  47. Firm Responses to an Interest Barrier: Empirical Evidence. (2017). Ropponen, Olli ; Kauppinen, Ilpo ; Harju, Jarkko.
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  48. Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?. (2017). de Mooij, Ruud ; Hebous, Shafik.
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  49. Cross-Country Differences in Corporate Tax Rates, Anti-Tax Avoidance Rules, and Base Erosion Profit Shifting. (2017). Zilio, Giulia .
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  50. Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?. (2016). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
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  51. Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues. (2016). López-Laborda, Julio ; Murciego, Angela Castillo .
    In: Economics Discussion Papers.
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  52. Interest barrier and capital structure response. (2016). Alberternst, Stephan ; Sureth-Sloane, Caren.
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  53. The effect of taxes on the debt policy of spanish listed companies. (2016). Clemente-Almendros, Jose A ; Sogorb-Mira, Francisco.
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  54. Whats BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules. (2016). Kayis-Kumar, Ann.
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  55. Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules. (2016). Schindler, Dirk ; Haufler, Andreas ; Mardan, Mohammed.
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  56. Restricted interest deductibility and multinationals’ use of internal debt finance. (2016). Wamser, Georg ; Büttner, Thiess ; Buettner, Thiess ; Overesch, Michael.
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  57. Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules. (2016). Schindler, Dirk ; Haufler, Andreas ; Mardan, Mohammed.
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  59. Income Shifting under Losses. (2015). Schindler, Dirk ; Mardan, Mohammed ; Hopland, Arnt Ove ; Lisowsky, Petro.
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  60. Safe Haven vs. Earnings Stripping Rules: a Prisoner Dilemma?. (2015). Kalamov, Zarko.
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  61. Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches. (2015). Schindler, Dirk ; Ruf, Martin ; Martin, Ruf .
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  62. Thin capitalisation rules: A second-best solution to the cross-border debt bias?. (2015). Kayis-Kumar, Ann.
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  63. Ownership, Taxes and Default. (2015). Regis, Luca ; Nicodano, Giovanna.
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  64. Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?. (2015). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
    In: Discussion Papers.
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  66. Income Shifting under Losses. (2015). Schindler, Dirk ; Mardan, Mohammed ; Lisowsky, Petro ; Hopland, Arnt O.
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  71. Transfer Pricing Laws. (2015). Riedel, Nadine ; Knoll, Bodo.
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  74. Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour?. (2015). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
    In: CESifo Working Paper Series.
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  75. Taxing Mobile Capital and Profits: The Nordic Welfare States. (2015). Schjelderup, Guttorm.
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  76. The Tax Sensitivity of Debt in Multinationals: A Review. (2015). Schjelderup, Guttorm.
    In: CESifo Working Paper Series.
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  77. The Impact of Thin Capitalization Rules on the Location of Multinational Firms Foreign Affiliates. (2015). Wamser, Georg ; Merlo, Valeria ; Riedel, Nadine.
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  78. Interest Deductions in a Multijurisdictional World. (2015). Dharmapala, Dhammika ; Desai, Mihir A..
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  79. The Effect of Tax Havens on Host Country Welfare. (2015). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
    In: CESifo Working Paper Series.
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  80. Why Countries Differ in Thin Capitalization Rules: The Role of Financial Development. (2015). Mardan, Mohammed.
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  81. Complex organizations, tax policy and financial stability. (2015). Regis, Luca ; Nicodano, Giovanna.
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  82. Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?. (2014). Fuest, Clemens ; Spengel, Christoph ; Finke, Katharina ; Nusser, Hannah.
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  83. An Economic Rationale for Controlled-Foreign-Corporation Rules. (2014). Schindler, Dirk ; Haufler, Andreas ; Mardan, Mohammed.
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    In: Working Papers.
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  10. Froot, K.A, and J.R. Hines, 1995, Interest allocation rules, financing patterns, and the operation of U.S. multinationals. In: Feldstein, M., Hines, J.R., Hubbard, R.G. (Eds.), The Effect of Taxation on Multinational Corporations, University of Chicago Press, Chicago, 277-307.

  11. Graham, J.R., 1996, Debt and the marginal tax rate, Journal of Financial Economics 41, 41-73.
    Paper not yet in RePEc: Add citation now
  12. Graham, J.R., 2000, How big are the tax benefits of debt?, Journal of Finance 55, 1901-1941.

  13. Graham, J.R., 2003, Taxes and corporate finance: A review, Review of Financial Studies 16, 1074–1128.

  14. Graham, J.R., and C. Harvey, 2001, The theory and practice of corporate finance: Evidence from the field, Journal of Financial Economics 60, 187–243.

  15. Haufler, A., and M. Runkel, 2012, Firms' financial choices and thin capitalization rules under corporate tax competition, European Economic Review 56, 1087-1103.

  16. Hines, J., and E. Rice, 1994, Fiscal paradise: Foreign tax havens and American business. Quarterly Journal of Economics 109, 149-182.

  17. Huizinga, H., L. Laeven, and G. Nicodème, 2008, Capital structure and international debt shifting, Journal of Financial Economics 88, 80-118.

  18. MacKie-Mason, J., 1990, Do taxes affect corporate financing decisions?, Journal of Finance 45, 1471-1493.

  19. Mintz, J. and A., J. Weichenrieder, 2005, Taxation and the financial structure of German outbound FDI, CESifo Working Paper No. 1612.

  20. Myers, S.C. and N.S. Majluf, 1984, Corporate financing and investment decisions when firms have information that investors do not have, Journal of Financial Economics 13, 187–221.

  21. Newberry, K.J., and D.S. Dhaliwal, 2001, Cross-jurisdictional income shifting by U.S. multinationals: Evidence from international bond offerings, Journal of Accounting Research 39: 643-662.
    Paper not yet in RePEc: Add citation now
  22. OECD, 2013, Action Plan on Base Erosion and Profit Shifting, Paris.
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  23. Overesch, M. and G. Wamser, 2010, Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment, Applied Economics 42, 563-573.

  24. Rajan, R.G. and L. Zingales, 1995, What do we know about capital structure? Some evidence from international data, Journal of Finance 50, 1421-60.

  25. Wamser, G., 2008, The impact of thin capitalization rules on external debt usage: a propensity score matching approach, CESifo Working Paper No. 62.

  26. Weichenrieder, A. and H. Windischbauer, 2008, Thin capitalization rules and company responses, CESifo Working paper No. 2456.

Cocites

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  1. International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots. (2018). de Mooij, Ruud ; Liu, Li ; Beer, Sebastian.
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  2. The relation among trapped cash, permanently reinvested earnings, and foreign cash. (2017). Nesbitt, Wayne L ; Laplante, Stacie K.
    In: Journal of Corporate Finance.
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  3. Determinants and home-country effects of FDI outflows: Evidence from Latin American countries. (2015). Padilla, Ramon ; Nogueira, Caroline Gomes.
    In: Estudios y Perspectivas – Sede Subregional de la CEPAL en México.
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  4. Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform. (2015). Kari, Seppo ; Harju, Jarkko.
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  5. Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment. (2015). Ruf, Martin ; Hebous, Shafik.
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  6. Thin Capitalization Rules and Multinational Firm Capital Structure. (2014). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Blouin, J..
    In: Discussion Paper.
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  7. Bilateral internal debt financing and tax planning of multinational firms. (2014). Wamser, Georg ; Overesch, Michael.
    In: Review of Quantitative Finance and Accounting.
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  8. Debt shifting in Europe. (2014). Panteghini, Paolo ; Parisi, Maria Laura ; Miniaci, Raffaele.
    In: International Tax and Public Finance.
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  9. Thin Capitalization Rules and Multinational Firm Capital Structure. (2014). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer.
    In: CEPR Discussion Papers.
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  10. M&A and the Tax Benefits of Debt Financing. (2013). Scheuering, Uwe.
    In: VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order.
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  11. International Debt Shifting: Do Multinationals Shift Internal or External Debt?. (2013). Schjelderup, Guttorm ; Schindler, Dirk ; Møen, Jarle ; Tropina, Julia ; Moen, Jarle.
    In: VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order.
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  12. Capital structure choice and company taxation: A meta-study. (2013). Heckemeyer, Jost ; Feld, Lars ; Overesch, Michael.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:37:y:2013:i:8:p:2850-2866.

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  13. Form follows function? Evidence on tax savings by multinational holding structures. (2012). Dreßler, Daniel.
    In: ZEW Discussion Papers.
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  14. The Debt-Equity Bias: consequences and solutions. (2012). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Fatica, Serena ; Nicodeme, Gaetan.
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  15. Corporate Taxes and Internal Borrowing within Multinational Firms. (2012). Wamser, Georg ; Merlo, Valeria ; Keuschnigg, Christian ; Egger, Peter.
    In: NBER Working Papers.
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  16. Debt shifting and ownership structure. (2012). Schjelderup, Guttorm ; Schindler, Dirk.
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  17. Corporate Taxes and Internal Borrowing within Multinational Firms. (2012). Wamser, Georg ; Merlo, Valeria ; Keuschnigg, Christian ; Egger, Peter.
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  18. Capital structure choice and company taxation: A meta-study. (2011). Heckemeyer, Jost ; Feld, Lars ; Overesch, Michael.
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  19. Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). Wöhlbier, Florian ; Saveyn, Bert ; Prammer, Doris ; Nicodème, Gaëtan ; Kutlina-Dimitrova, Zornitsa ; Heimann, Beata ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European.
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  20. International Debt Shifting: Do Multinationals Shift Internal or External Debt?. (2011). Schjelderup, Guttorm ; Schindler, Dirk ; Møen, Jarle ; Tropina, Julia .
    In: Working Paper Series of the Department of Economics, University of Konstanz.
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  21. International Debt Shifting: Do Multinationals Shift Internal or External Debt?. (2011). Schjelderup, Guttorm ; Schindler, Dirk ; Møen, Jarle ; Tropina, Julia .
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  22. Wages and International Tax Competition. (2011). Schmidt-Eisenlohr, Tim ; Krautheim, Sebastian.
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  23. Debt shifting in Europe. (2011). Panteghini, Paolo ; Parisi, Maria Laura ; Miniaci, Raffaele.
    In: Working Papers.
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  24. A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle.
    In: Journal of Accounting and Economics.
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  25. Saving taxes through foreign plant ownership. (2010). Winner, Hannes ; Egger, Peter ; Eggert, Wolfgang.
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  26. Corporate taxation, debt financing and foreign-plant ownership. (2010). Winner, Hannes ; Keuschnigg, Christian ; Egger, Peter ; Eggert, Wolfgang.
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  27. Multinationals, Minority Ownership and Tax-Efficient Financing Structures. (2010). Schjelderup, Guttorm ; Schindler, Dirk.
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  28. Profit Shifting by Debt Financing in Europe. (2010). Panteghini, Paolo ; Parisi, Maria Laura ; Miniaci, Raffaele ; Barion, Francesca .
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  29. Corporate Taxation, Debt Financing and Foreign Plant Ownership. (2009). Winner, Hannes ; Keuschnigg, Christian ; Egger, Peter ; Eggert, Wolfgang.
    In: University of St. Gallen Department of Economics working paper series 2009.
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  30. Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2009). de Mooij, Ruud ; Devereux, Michael.
    In: Taxation Studies.
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  31. Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2009). de Mooij, Ruud ; Devereux, Michael.
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  32. Corporate Income Tax and Economic Distortions. (2009). Nicodème, Gaëtan.
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  33. Taxes, institutions and foreign diversification opportunities. (2009). Dharmapala, Dhammika ; Desai, Mihir A..
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  34. Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2008). de Mooij, Ruud ; Devereux, Michael.
    In: Taxation Studies.
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  35. Welcome Home to Japan: Repatriation of Foreign Profits by Japanese Multinationals. (2008). Nakatani, Ryota ; Tajika, Eiji.
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  36. Capital structure and international debt shifting. (2008). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry.
    In: Journal of Financial Economics.
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  37. Corporate Income Tax and Economic Distortions. (2008). Nicodème, Gaëtan ; Gaetan J. A. Nicodeme, .
    In: CESifo Working Paper Series.
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  38. Thin-Capitalization Rules and Company Responses Experience from German Legislation. (2008). Weichenrieder, Alfons ; Windischbauer, Helen.
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  39. Taxes and the Efficiency Costs of Capital Distortions. (2008). Weichenrieder, Alfons ; Klautke, Tina .
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  40. What Problems and Opportunities are Created by Tax Havens?. (2008). Dharmapala, Dhammika.
    In: Working Papers.
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  41. The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence. (2007). Devereux, Michael.
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  42. The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options.. (2006). AGUNDEZ GARCIA, ANA ; Agundez-Garcia, Ana.
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  43. The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies. (2006). Altshuler, Rosanne ; Grubert, Harry .
    In: Departmental Working Papers.
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  44. Which Countries Become Tax Havens?. (2006). Hines, James ; Dharmapala, Dhammika.
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  45. The demand for tax haven operations. (2006). Hines, James ; Desai, Mihir A. ; Foley, Fritz C..
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  46. The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies. (2005). Altshuler, Rosanne ; Grubert, Harry .
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  47. Taxation and the Financial Structure of German Outbound FDI. (2005). Weichenrieder, Alfons ; Mintz, Jack.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1612.

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  48. Economic Effects of Regional Tax Havens. (2004). Hines, James ; Desai, Mihir A. ; Foley, Fritz C..
    In: NBER Working Papers.
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  49. Taxes and the Financial Structure of German Inward FDI. (2004). Weichenrieder, Alfons ; Ramb, Fred .
    In: CESifo Working Paper Series.
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  50. Evaluating International Tax Reform. (2003). Hines, James ; Desai, Mihir A. ; Hines, James R. Jr., .
    In: National Tax Journal.
    RePEc:ntj:journl:v:56:y:2003:i:3:p:487-502.

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