At A Cost : The Real Effects of Thin Capitalization Rules /

Thin capitalization rules (TCRs) aim to mitigate profit shifting by multinational corporations (MNCs) but, by raising the cost of capital for affected affiliates, can also negatively affect real investment. Exploiting unique panel data on multinational companies in 34 countries during 2006-2014, we...

Disgrifiad llawn

Manylion Llyfryddiaeth
Prif Awdur: Mooij, Ruud A.
Awduron Eraill: Liu, Li
Fformat: Cylchgrawn
Iaith:English
Cyhoeddwyd: Washington, D.C. : International Monetary Fund, 2021.
Cyfres:IMF Working Papers; Working Paper ; No. 2021/023
Pynciau:
Mynediad Ar-lein:Full text available on IMF