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...
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| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2021.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2021/023 |
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| 在線閱讀: | Full text available on IMF |