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) whether i...
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Main Authors: | , , |
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Format: | Electronic eBook |
Language: | English |
Published: |
[Washington, D.C.] :
International Monetary Fund,
©2012.
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Series: | IMF working paper ;
WP/12/281. |
Subjects: | |
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