Arbeitspapier
The capital structure of multinational companies under tax competition
This article studies the relationship between debt policies of multinational companies (MNCs) and governments' tax strategies. In the first part, it is shown that the ability to shift income from high- to low-tax countries affects MNCs' financial choices. In the second part we show how MNCs' financial decisions can affect the tax strategies of two governments competing to attract income.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 1721
- Classification
-
Wirtschaft
Capital Budgeting; Fixed Investment and Inventory Studies; Capacity
Business Taxes and Subsidies including sales and value-added (VAT)
Fiscal Policies and Behavior of Economic Agents: Firm
- Subject
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Steuerwettbewerb
Kapitalstruktur
Multinationales Unternehmen
Gewinnverlagerung
Theorie
Theorie
- Event
-
Geistige Schöpfung
- (who)
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Panteghini, Paolo M.
- Event
-
Veröffentlichung
- (who)
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Center for Economic Studies and ifo Institute (CESifo)
- (where)
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Munich
- (when)
-
2006
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Panteghini, Paolo M.
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2006
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