The deductibility of interest expenses from the corporate tax base creates an incentive for acquiring companies to finance a takeover with debt. In this paper, I investigate the impact of profit taxation on the…
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several…
Contributions to Edited Volumes and Conference Proceedings
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2014
The global financial crisis has brought a rather unprecedented period of expansion of banks’ international financial assets and liabilities to an end. In response to the crisis, banks have decreased their…
