Tax incentives and capital structure choice: evidence from Germany
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| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Frankfurt, M.
Dt. Bundesbank
2012
|
| Series: | Discussion paper / Deutsche Bundesbank
Eurosystem 2012,18 |
| Links: | http://www.bundesbank.de/Redaktion/EN/Downloads/Publications/Discussion_Paper_1/2012/2012_08_27_dkp_18.pdf?__blob=publicationFile http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025316669&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Item Description: | Zsfassung in dt. u. engl. Sprache. - Online-Ausg. im Internet |
| Physical Description: | 37 S. graph. Darst. |
| ISBN: | 9783865588302 9783865588296 |
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MARC
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Record in the Search Index
| _version_ | 1819293426242289664 |
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| adam_text | IMAGE 1
C O N T E N T S
1 I N T R O D U C T I O N 1
2 M E A S U R I N G T A X E F F E C T S O N D E B T U S A G E 3
2.1 THE THEORETICAL MODEL 3
2.2 THE SIMULATED MARGINAL TAX RATE 4
2.3 THE EMPIRICAL MODEL 6
2.3.1 THE GROSS TAX ADVANTAGE OF DEBT 7
2.3.2 THE NET TAX ADVANTAGE OF DEBT 8
2.3.3 CONTROL VARIABLES 9
3 D A T A A N D S U M M A R Y S T A T I S T I C S 1 1
4 T A X E S A N D S T A T I C C A P I T A L S T R U C T U R E 1 5
5 R O B U S T N E S S C H E C K S 1 8
5.1 ISSUES RELATED TO DATA SELECTION 20
5.2 TAXES AND DYNAMIC CAPITAL STRUCTURE 20
5.3 ALTERNATIVE DEBT RATIO DEFINITIONS 22
6 C O N C L U S I O N 2 2
A P P E N D I X A . V A R I A B L E D E S C R I P T I O N 2 4
HTTP://D-NB.INFO/1025940431
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| author | Hartmann-Wendels, Thomas 1957- Stein, Ingrid 1972- Stöter, Alwin |
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| id | DE-604.BV040469348 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T16:15:41Z |
| institution | BVB |
| isbn | 9783865588302 9783865588296 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025316669 |
| oclc_num | 815949853 |
| open_access_boolean | 1 |
| owner | DE-355 DE-BY-UBR DE-188 DE-12 DE-945 |
| owner_facet | DE-355 DE-BY-UBR DE-188 DE-12 DE-945 |
| physical | 37 S. graph. Darst. |
| psigel | ebook |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Dt. Bundesbank |
| record_format | marc |
| series2 | Discussion paper / Deutsche Bundesbank |
| spellingShingle | Hartmann-Wendels, Thomas 1957- Stein, Ingrid 1972- Stöter, Alwin Tax incentives and capital structure choice evidence from Germany |
| title | Tax incentives and capital structure choice evidence from Germany |
| title_auth | Tax incentives and capital structure choice evidence from Germany |
| title_exact_search | Tax incentives and capital structure choice evidence from Germany |
| title_full | Tax incentives and capital structure choice evidence from Germany Thomas Hartmann-Wendels ; Ingrid Stein ; Alwin Stöter |
| title_fullStr | Tax incentives and capital structure choice evidence from Germany Thomas Hartmann-Wendels ; Ingrid Stein ; Alwin Stöter |
| title_full_unstemmed | Tax incentives and capital structure choice evidence from Germany Thomas Hartmann-Wendels ; Ingrid Stein ; Alwin Stöter |
| title_short | Tax incentives and capital structure choice |
| title_sort | tax incentives and capital structure choice evidence from germany |
| title_sub | evidence from Germany |
| url | http://www.bundesbank.de/Redaktion/EN/Downloads/Publications/Discussion_Paper_1/2012/2012_08_27_dkp_18.pdf?__blob=publicationFile http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025316669&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV040156046 |
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