The capital structure of multinational companies under tax competition

By P. Panteghini. Social Science Research Network, 2009

114 citations recorded by the source corpus.

Subfields: Accounting, Political Science and International Relations

View Paper: https://www.semanticscholar.org/paper/d56b7712806dae5ffbeb5f3053c5ef48d27367ad

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Michael Overesch
2. G. Wamser
3. Dhammika Dharmapala

In Political Science and International Relations

1. G. Wamser
2. Michael Overesch

Citations in the corpus

• Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment (2010, background): “From a theoretical perspective, these rules are suitable for limiting profit shifting (e.g. Fuest and Hemmelgarn, 2005; Panteghini, 2006).”
• FDI determination and corporate tax competition in a volatile world (2010, unknown): “Desai [15], [16], and Panteghini [37], [38].”
• The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions (2006, unknown): “…for tax-planning might result in adverse consequences for the level of investment undertaken by multinationals in high-tax countries which may also reinforce tax-competition (e.g., Keen, 2001, and Peralta, Wauthy, and van Yperserle, 2006, see also Janeba and Smart, 2003, and Panteghini, 2006).”