Taxation and Corporate Financial Policy
By Alan J. Auerbach. 2001
308 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/aaf70ca9c73471ae45122c011f73f13d61ef8ae8
Citations in the corpus
- Thin Capitalization Rules and Multinational Firm Capital Structure (2014, unknown): “Despite clear evidence from managerial survey results reported in Graham and Harvey (2001) that tax implications are important determinants of firm leverage, the empirical literature on taxation and capital structure, as reviewed in Auerbach (2002) and Graham (2003), has found it remarkably difficul”
- A growth oriented dual income tax (2007, unknown): “Under the new view of dividend taxation, firms finance marginal investment with retained earnings so that the double taxation of dividends becomes irrelevant for capital accumulation, see Auerbach (2002) for a summary of the literature.”
- Taxing Corporate Income (2007, unknown): “As noted above, they achieve this by leaving a marginal 19 See McLure (1980) and Gordon and Wilson (1986) for a discussion of the effects of formula apportionment of business location decisions. investment (one with a zero net present value) untaxed.”
- Corporate Tax Avoidance and Firm Value (2009, unknown): “The extensive literature on the effects of taxes on financing and investment decisions (as surveyed in Auerbach (2002) and Graham (2003)) does not typically incorporate how agency problems may complicate the valuation of, and response to, tax avoidance opportunities.”
- A review of tax research (2010, unknown): “The classic framework that considers the tradeoff of tax and non-tax costs on the choice of financing breaks down when there is flexibility in how financial claims are classified for tax and non-tax purposes (Auerbach, 2002).”
- The impact of thin-capitalization rules on the capital structure of multinational firms (2012, unknown): “A large literature on taxes and corporate finance suggests that corporate taxation favors debt finance because interest payments are tax deductible (see Auerbach, 2002, for an overview).”