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International debt shifting and multinational firms in developing economies
Clemens Fuest () and
Shafik Hebous Nadine Riedel
, 2011, vol. 113, issue 2, pages 135-138
Economics Letters Abstract:
We present empirical evidence suggesting that the effect of the host country corporate tax rate on the debt ratio of multinational affiliates in developing economies is positive and larger than the same effect for affiliates in developed economies.
Keywords: International debt shifting; Capital structure; Corporate taxation; Developing economies (search for similar items in EconPapers)
JEL-codes: H O O (search for similar items in EconPapers)
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Persistent link: http://EconPapers.repec.org/RePEc:eee:ecolet:v:113:y:2011:i:2:p:135-138
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