Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment

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Capital Structure Choice and Company Taxation: A Meta-Study (2013, unknown): “Therefore, all estimates from Mills and Newberry (2004), Aggarwal and Kyaw (2008) as well as Overesch and Wamser (2010) are excluded from it.”
Thin Capitalization Rules and Multinational Firm Capital Structure (2014, background): “Overesch and Wamser (2010) find a negative effect of thin capitalization rules on internal debt based on German inbound investment data from 1996 to 2004.”
The impact of thin-capitalization rules on the capital structure of multinational firms (2012, unknown): “1For recent papers on capital structure effects of reforms of the German thin-capitalization rule see Weichenrieder and Windischbauer (2008), and Overesch and Wamser (2010).”
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2018, background): “Empirical evidence suggests that, on average, well-designed thin capitalization rules are effective in reducing debt shifting by multinationals, using data for MNCs in Germany (Overesch and Wamser, 2010; Buettner et al, 2012) and the U.S. (Blouin et al, 2014).”