International debt shifting and multinational firms in developing economies

被引：44
|
作者：
Fuest, Clemens [2 ]
Hebous, Shafik [1 ]
Riedel, Nadine [3 ]
机构：
[1] Goethe Univ Frankfurt, D-60323 Frankfurt, Germany
[2] Univ Oxford, Ctr Business Taxat, Oxford OX1 2JD, England
[3] Univ Hohenheim, D-7000 Stuttgart, Germany
来源：
ECONOMICS LETTERS | 2011年 / 113卷 / 02期
关键词：
International debt shifting; Capital structure; Corporate taxation; Developing economies;
D O I：
10.1016/j.econlet.2011.06.012
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
We present empirical evidence suggesting that the effect of the host country corporate tax rate on the debt ratio of multinational affiliates in developing economies is positive and larger than the same effect for affiliates in developed economies. (C) 2011 Elsevier B.V. All rights reserved.
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页码：135 / 138
页数：4
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