Matches in SemOpenAlex for { <https://semopenalex.org/work/W2149161907> ?p ?o ?g. }
Showing items 1 to 87 of
87
with 100 items per page.
- W2149161907 abstract "This paper explores whether corporate tax bias toward debt finance differs between banks and nonbanks,using a large panel of micro data. On average, it finds that there is no significant difference. The marginal tax effect for both banks and non-banks is close to 0.2. However, the responsiveness differs considerably across the size distribution and the conditional leverage distribution. For nonbanks, we find a U-shaped relationship between asset size and tax responsiveness, although this pattern does not hold universally across the conditional leverage distribution. For banks, in contrast,the tax responsiveness declines linearly in asset size. Quantile regressions show further that capitaltightbanks are significantly less responsive than are capital-abundant banks; the same pattern holds for the largest non-banks. Still, even the largest banks with high conditional leverage ratios feature a significant, positive tax response." @default.
- W2149161907 created "2016-06-24" @default.
- W2149161907 creator A5064586757 @default.
- W2149161907 creator A5079080416 @default.
- W2149161907 date "2013-01-01" @default.
- W2149161907 modified "2023-09-28" @default.
- W2149161907 title "Taxation and Corporate Debt: Are Banks Any Different?" @default.
- W2149161907 cites W2033145696 @default.
- W2149161907 cites W2105972829 @default.
- W2149161907 cites W2171244230 @default.
- W2149161907 cites W3121570277 @default.
- W2149161907 doi "https://doi.org/10.2139/ssrn.2358492" @default.
- W2149161907 hasPublicationYear "2013" @default.
- W2149161907 type Work @default.
- W2149161907 sameAs 2149161907 @default.
- W2149161907 citedByCount "0" @default.
- W2149161907 crossrefType "journal-article" @default.
- W2149161907 hasAuthorship W2149161907A5064586757 @default.
- W2149161907 hasAuthorship W2149161907A5079080416 @default.
- W2149161907 hasBestOaLocation W21491619072 @default.
- W2149161907 hasConcept C10138342 @default.
- W2149161907 hasConcept C105795698 @default.
- W2149161907 hasConcept C106159729 @default.
- W2149161907 hasConcept C118671147 @default.
- W2149161907 hasConcept C120527767 @default.
- W2149161907 hasConcept C144133560 @default.
- W2149161907 hasConcept C149782125 @default.
- W2149161907 hasConcept C149933338 @default.
- W2149161907 hasConcept C153083717 @default.
- W2149161907 hasConcept C162324750 @default.
- W2149161907 hasConcept C2779836051 @default.
- W2149161907 hasConcept C2993896846 @default.
- W2149161907 hasConcept C33923547 @default.
- W2149161907 hasConcept C51303962 @default.
- W2149161907 hasConcept C514942387 @default.
- W2149161907 hasConcept C556758197 @default.
- W2149161907 hasConcept C63817138 @default.
- W2149161907 hasConcept C6422946 @default.
- W2149161907 hasConcept C80515813 @default.
- W2149161907 hasConceptScore W2149161907C10138342 @default.
- W2149161907 hasConceptScore W2149161907C105795698 @default.
- W2149161907 hasConceptScore W2149161907C106159729 @default.
- W2149161907 hasConceptScore W2149161907C118671147 @default.
- W2149161907 hasConceptScore W2149161907C120527767 @default.
- W2149161907 hasConceptScore W2149161907C144133560 @default.
- W2149161907 hasConceptScore W2149161907C149782125 @default.
- W2149161907 hasConceptScore W2149161907C149933338 @default.
- W2149161907 hasConceptScore W2149161907C153083717 @default.
- W2149161907 hasConceptScore W2149161907C162324750 @default.
- W2149161907 hasConceptScore W2149161907C2779836051 @default.
- W2149161907 hasConceptScore W2149161907C2993896846 @default.
- W2149161907 hasConceptScore W2149161907C33923547 @default.
- W2149161907 hasConceptScore W2149161907C51303962 @default.
- W2149161907 hasConceptScore W2149161907C514942387 @default.
- W2149161907 hasConceptScore W2149161907C556758197 @default.
- W2149161907 hasConceptScore W2149161907C63817138 @default.
- W2149161907 hasConceptScore W2149161907C6422946 @default.
- W2149161907 hasConceptScore W2149161907C80515813 @default.
- W2149161907 hasLocation W21491619071 @default.
- W2149161907 hasLocation W21491619072 @default.
- W2149161907 hasLocation W21491619073 @default.
- W2149161907 hasOpenAccess W2149161907 @default.
- W2149161907 hasPrimaryLocation W21491619071 @default.
- W2149161907 hasRelatedWork W1010406254 @default.
- W2149161907 hasRelatedWork W2146239805 @default.
- W2149161907 hasRelatedWork W2152084464 @default.
- W2149161907 hasRelatedWork W2591583603 @default.
- W2149161907 hasRelatedWork W2739625368 @default.
- W2149161907 hasRelatedWork W2784890976 @default.
- W2149161907 hasRelatedWork W2907040234 @default.
- W2149161907 hasRelatedWork W2914457640 @default.
- W2149161907 hasRelatedWork W3021445748 @default.
- W2149161907 hasRelatedWork W3024561936 @default.
- W2149161907 hasRelatedWork W3082474110 @default.
- W2149161907 hasRelatedWork W3121433632 @default.
- W2149161907 hasRelatedWork W3122320957 @default.
- W2149161907 hasRelatedWork W3122328812 @default.
- W2149161907 hasRelatedWork W3122465838 @default.
- W2149161907 hasRelatedWork W3125183869 @default.
- W2149161907 hasRelatedWork W3175549430 @default.
- W2149161907 hasRelatedWork W48679877 @default.
- W2149161907 hasRelatedWork W62553563 @default.
- W2149161907 hasRelatedWork W2782988801 @default.
- W2149161907 isParatext "false" @default.
- W2149161907 isRetracted "false" @default.
- W2149161907 magId "2149161907" @default.
- W2149161907 workType "article" @default.