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Keywords: 2008 German business tax reform
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Journal Articles
Interest barrier rules as a response to highly leveraged transactions: Evidence from the 2008 German business tax reform
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2012) 11 (2): 206–232.
Published: 11 May 2012
... aspects of the 2008 German business tax reform, particularly the interest barrier rule. Section 3 presents the methodology, data, and descriptive statistics. Our empirical results are presented and discussed in Section 4, while Section 5 summarizes and concludes the paper. Since Modigliani...
