Katalog GES



Taxation and Leverage in International Banking

This paper explores how corporate taxes affect the financial structure of multinational banks. Guided by a simple theory of optimal capital structure it tests (i) whether corporate taxes induce subsidiary banks to raise their debt-asset ratio in light of the traditional debt bias; and (ii)... Full description

1st Person: Gu, Grace Weishi
Additional Persons: Mooij, Ruud A. de; Poghosyan, Tigran
Type of Publication: Book
Published: Washington, D.C. International Monetary Fund 2012, 2012
Series: IMF Working Papers; Working Paper
Keywords: Bosnia and Herzegovina
Germany
Spain
United Kingdom
Bulgaria
Bank Taxation
International Tax
Corporate Tax
Capital Structure
Debt Bias
Capital Requirement
Online: Volltext
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