Work

Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income

Year: 2012

Type: article

Source: International Tax and Public Finance

DOI: 10.1007/s10797-015-9349-0

Authors: Frank M. Fossen, Martin Simmler

Institutions: German Institute for Economic Research, IZA - Institute of Labor Economics, Freie Universität Berlin, University of Oxford

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2041655045

FWCI: 2.781

Cites: 72

Cited by: 12

Related to: 10