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Thin Capitalization Rules and Multinational Firm Capital Structure

This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential... Full description

1st Person: Blouin, Jennifer
Additional Persons: Huizinga, Harry; Laeven, Luc; Nicodeme, Gaetan
Type of Publication: Book
Published: Washington, D.C. International Monetary Fund 2014, 2014
Series: IMF Working Papers; Working Paper
Keywords: Germany
Spain
United Kingdom
Australia
Denmark
Tax Authorities
Multinational Firm
Business Taxes and Subsidies
Capital Structure
Interest Payments
Tax Burdens
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