Thin Capitalization Rules and Multinational Firm Capital Structure /
This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential data...
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| Altri autori: | , , |
| Natura: | Periodico |
| Lingua: | English |
| Pubblicazione: |
Washington, D.C. :
International Monetary Fund,
2014.
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| Serie: | IMF Working Papers; Working Paper ;
No. 2014/012 |
| Accesso online: | Full text available on IMF |