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• W2409862691 abstract "The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate capital structure responses. Using single entity financial statements and a detailed matching approach, we find evidence that companies that are affected by the interest barrier reduce their leverage by 4.7 percentage points more than non-affected companies. The effects are stronger among non-financially constrained firms. Our results imply that interest barrier effects on capital structure have so far been heavily underestimated." @default.
• W2409862691 created "2016-06-24" @default.
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• W2409862691 date "2015-01-01" @default.
• W2409862691 modified "2023-10-01" @default.
• W2409862691 title "The Effect of Taxes on Corporate Financing Decisions Evidence from the German Interest Barrier" @default.
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• W2409862691 doi "https://doi.org/10.2139/ssrn.2563572" @default.
• W2409862691 hasPublicationYear "2015" @default.
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