Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches
This paper presents the general design of thin-capitalization rules and summarizes the economic effects of such rules as identified in theoretical models. We review empirical studies providing evidence on the experience with (German) thin-capitalization rules as well as on the adjustment of German m...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2015-09-01
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| Series: | Nordic Tax Journal |
| Online Access: | https://doi.org/10.1515/ntaxj-2015-0002 |