The Differential Analysis in the Strictness of Thin Capitalization Rules for Improving Corporate Debt Bias
碩士 === 國立政治大學 === 財政學系 === 106 === Tax planning favoring corporate debt financing over equity financing (debt bias) are widely recognized as a risk of financial stability. This paper examines the impact of thin capitalization rules that limit the debt bias of the foreign affiliates of Taiwanese mult...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/4j2344 |