Intercompany Loans and Profit Shifting - Evidence from Company-Level Data

By Thiess Buettner, G. Wamser. 2007

110 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/49f724fdcdcbab86d00d0f4547eadfceb8c8d140

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1. Dhammika Dharmapala
2. Michelle Hanlon
3. Scott D. Dyreng
4. Gordon Richardson

Citations in the corpus

• Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals (2012, background): “Buettner and Wamser (2007) analyze how tax rate changes affect the corporate debt-equity structure and find significant although quantitatively small effects that are consistent with the profit shifting hypothesis.”