Why countries differ in thin capitalization rules: The role of financial development
Publication status
publishedJournal / series
European Economic ReviewVolume
Pages
Publisher
Elsevier ScienceSubject
Debt shifting; Earnings stripping rule; Financial development; Safe haven rule; Thin capitalization ruleOrganisational unit
02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute03988 - Köthenbürger, Marko
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