The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates
Discussion und Working Paper // 2016Spengel, Christoph, Jost Henrich Heckemeyer, Rainer Bräutigam, Katharina Nicolay, Oliver Klar und Kathrin Stutzenberger (2016), The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates, European Commission Taxation Papers, Brüssel