Taxation and Leverage in International Banking /
This paper explores how corporate taxes affect the financial structure of multinational banks. Guided by a simple theory of optimal capital structure it tests (i) whether corporate taxes induce subsidiary banks to raise their debt-asset ratio in light of the traditional debt bias; and (ii) whether i...
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| 其他作者: | , |
| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2012.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2012/281 |
| 在線閱讀: | Full text available on IMF |