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期刊名：International tax and public finance

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ISSN：0927-5940

e-ISSN：1573-6970

IF/分区：1.4/Q3

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共收录本刊相关文章索引32条

On the relevance of double tax treaties [0.03%] 论双重征税协定的相关性

Kunka Petkova,Andrzej Stasio,Martin Zagler Kunka Petkova

This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping. DTTs cannot be considered a bilateral issue, but must be viewed a...

International tax and public finance. 2020;27(3):575-605. DOI:10.1007/s10797-019-09570-9 2020

Investor taxation, firm heterogeneity and capital structure choice [0.03%] 投资者税收、企业异质性与资本结构选择

Silke Rünger,Rainer Niemann,Magdalena Haring Silke Rünger

In this paper, we analyze the effect of investor level taxes, firm-specific ownership structure and firm-specific dividend payout policy on a firm's capital structure choice. Our analysis is based on data for 10,003 firms from 11 Central an...

International tax and public finance. 2019;26(4):719-757. DOI:10.1007/s10797-019-09536-x 2019