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Substitution across profit shifting methods and the impact on thin capitalization rules |
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| Authors: | Goerdt Gideon Eggert Wolfgang |
| Institution: | 1.University of Freiburg, Rempartstra?e 10-16, 79098, Freiburg, Germany ;2.CESifo, Munich, Germany ;3.Norwegian Center for Taxation (NoCeT), NHH - Norwegian School of Economics, Bergen, Norway ; |
| Abstract: | International Tax and Public Finance - Thin capitalization rules limit firms’ ability to deduct internal interest payments from taxable income, thereby restricting debt shifting activities of... |
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