Tax incentives and capital structure choice: evidence from Germany
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt, M.
Dt. Bundesbank
2012
|
| Schriftenreihe: | Discussion paper / Deutsche Bundesbank
Eurosystem 2012,18 |
| Online-Zugang: | Volltext Inhaltsverzeichnis |
| Beschreibung: | Zsfassung in dt. u. engl. Sprache. - Online-Ausg. im Internet |
| Beschreibung: | 37 S. graph. Darst. |
| ISBN: | 9783865588302 9783865588296 |
Internformat
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV040469348 | ||
| 003 | DE-604 | ||
| 005 | 20121219 | ||
| 007 | t | ||
| 008 | 121011s2012 d||| |||| 00||| eng d | ||
| 020 | |a 9783865588302 |c (Internetversion) |9 978-3-86558-830-2 | ||
| 020 | |a 9783865588296 |c (Printversion) |9 978-3-86558-829-6 | ||
| 035 | |a (OCoLC)815949853 | ||
| 035 | |a (DE-599)BVBBV040469348 | ||
| 040 | |a DE-604 |b ger | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-355 |a DE-188 |a DE-12 |a DE-945 | ||
| 084 | |a QB 910 |0 (DE-625)141231: |2 rvk | ||
| 100 | 1 | |a Hartmann-Wendels, Thomas |d 1957- |e Verfasser |0 (DE-588)110671422 |4 aut | |
| 245 | 1 | 0 | |a Tax incentives and capital structure choice |b evidence from Germany |c Thomas Hartmann-Wendels ; Ingrid Stein ; Alwin Stöter |
| 264 | 1 | |a Frankfurt, M. |b Dt. Bundesbank |c 2012 | |
| 300 | |a 37 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Discussion paper / Deutsche Bundesbank |v Eurosystem |v 2012,18 | |
| 500 | |a Zsfassung in dt. u. engl. Sprache. - Online-Ausg. im Internet | ||
| 700 | 1 | |a Stein, Ingrid |d 1972- |e Verfasser |0 (DE-588)130441090 |4 aut | |
| 700 | 1 | |a Stöter, Alwin |e Verfasser |4 aut | |
| 810 | 2 | |a Deutsche Bundesbank |t Discussion paper |v Eurosystem ; 2012,18 |w (DE-604)BV040156046 |9 2012,18 | |
| 856 | 4 | 1 | |u http://www.bundesbank.de/Redaktion/EN/Downloads/Publications/Discussion_Paper_1/2012/2012_08_27_dkp_18.pdf?__blob=publicationFile |x Verlag |z kostenfrei |3 Volltext |
| 856 | 4 | 2 | |m DNB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025316669&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 912 | |a ebook | ||
| 999 | |a oai:aleph.bib-bvb.de:BVB01-025316669 | ||
Datensatz im Suchindex
| _version_ | 1804149534012473344 |
|---|---|
| adam_text | IMAGE 1
C O N T E N T S
1 I N T R O D U C T I O N 1
2 M E A S U R I N G T A X E F F E C T S O N D E B T U S A G E 3
2.1 THE THEORETICAL MODEL 3
2.2 THE SIMULATED MARGINAL TAX RATE 4
2.3 THE EMPIRICAL MODEL 6
2.3.1 THE GROSS TAX ADVANTAGE OF DEBT 7
2.3.2 THE NET TAX ADVANTAGE OF DEBT 8
2.3.3 CONTROL VARIABLES 9
3 D A T A A N D S U M M A R Y S T A T I S T I C S 1 1
4 T A X E S A N D S T A T I C C A P I T A L S T R U C T U R E 1 5
5 R O B U S T N E S S C H E C K S 1 8
5.1 ISSUES RELATED TO DATA SELECTION 20
5.2 TAXES AND DYNAMIC CAPITAL STRUCTURE 20
5.3 ALTERNATIVE DEBT RATIO DEFINITIONS 22
6 C O N C L U S I O N 2 2
A P P E N D I X A . V A R I A B L E D E S C R I P T I O N 2 4
HTTP://D-NB.INFO/1025940431
|
| any_adam_object | 1 |
| author | Hartmann-Wendels, Thomas 1957- Stein, Ingrid 1972- Stöter, Alwin |
| author_GND | (DE-588)110671422 (DE-588)130441090 |
| author_facet | Hartmann-Wendels, Thomas 1957- Stein, Ingrid 1972- Stöter, Alwin |
| author_role | aut aut aut |
| author_sort | Hartmann-Wendels, Thomas 1957- |
| author_variant | t h w thw i s is a s as |
| building | Verbundindex |
| bvnumber | BV040469348 |
| classification_rvk | QB 910 |
| collection | ebook |
| ctrlnum | (OCoLC)815949853 (DE-599)BVBBV040469348 |
| discipline | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01786nam a2200373 cb4500</leader><controlfield tag="001">BV040469348</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20121219 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">121011s2012 d||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783865588302</subfield><subfield code="c">(Internetversion)</subfield><subfield code="9">978-3-86558-830-2</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783865588296</subfield><subfield code="c">(Printversion)</subfield><subfield code="9">978-3-86558-829-6</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)815949853</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV040469348</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-355</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-12</subfield><subfield code="a">DE-945</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QB 910</subfield><subfield code="0">(DE-625)141231:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Hartmann-Wendels, Thomas</subfield><subfield code="d">1957-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)110671422</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Tax incentives and capital structure choice</subfield><subfield code="b">evidence from Germany</subfield><subfield code="c">Thomas Hartmann-Wendels ; Ingrid Stein ; Alwin Stöter</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Frankfurt, M.</subfield><subfield code="b">Dt. Bundesbank</subfield><subfield code="c">2012</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">37 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Discussion paper / Deutsche Bundesbank</subfield><subfield code="v">Eurosystem</subfield><subfield code="v">2012,18</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Zsfassung in dt. u. engl. Sprache. - Online-Ausg. im Internet</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Stein, Ingrid</subfield><subfield code="d">1972-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)130441090</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Stöter, Alwin</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="810" ind1="2" ind2=" "><subfield code="a">Deutsche Bundesbank</subfield><subfield code="t">Discussion paper</subfield><subfield code="v">Eurosystem ; 2012,18</subfield><subfield code="w">(DE-604)BV040156046</subfield><subfield code="9">2012,18</subfield></datafield><datafield tag="856" ind1="4" ind2="1"><subfield code="u">http://www.bundesbank.de/Redaktion/EN/Downloads/Publications/Discussion_Paper_1/2012/2012_08_27_dkp_18.pdf?__blob=publicationFile</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">DNB Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025316669&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ebook</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-025316669</subfield></datafield></record></collection> |
| id | DE-604.BV040469348 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T00:24:33Z |
| institution | BVB |
| isbn | 9783865588302 9783865588296 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025316669 |
| oclc_num | 815949853 |
| open_access_boolean | 1 |
| owner | DE-355 DE-BY-UBR DE-188 DE-12 DE-945 |
| owner_facet | DE-355 DE-BY-UBR DE-188 DE-12 DE-945 |
| physical | 37 S. graph. Darst. |
| psigel | ebook |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Dt. Bundesbank |
| record_format | marc |
| series2 | Discussion paper / Deutsche Bundesbank |
| spelling | Hartmann-Wendels, Thomas 1957- Verfasser (DE-588)110671422 aut Tax incentives and capital structure choice evidence from Germany Thomas Hartmann-Wendels ; Ingrid Stein ; Alwin Stöter Frankfurt, M. Dt. Bundesbank 2012 37 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Discussion paper / Deutsche Bundesbank Eurosystem 2012,18 Zsfassung in dt. u. engl. Sprache. - Online-Ausg. im Internet Stein, Ingrid 1972- Verfasser (DE-588)130441090 aut Stöter, Alwin Verfasser aut Deutsche Bundesbank Discussion paper Eurosystem ; 2012,18 (DE-604)BV040156046 2012,18 http://www.bundesbank.de/Redaktion/EN/Downloads/Publications/Discussion_Paper_1/2012/2012_08_27_dkp_18.pdf?__blob=publicationFile Verlag kostenfrei Volltext DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025316669&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Hartmann-Wendels, Thomas 1957- Stein, Ingrid 1972- Stöter, Alwin Tax incentives and capital structure choice evidence from Germany |
| title | Tax incentives and capital structure choice evidence from Germany |
| title_auth | Tax incentives and capital structure choice evidence from Germany |
| title_exact_search | Tax incentives and capital structure choice evidence from Germany |
| title_full | Tax incentives and capital structure choice evidence from Germany Thomas Hartmann-Wendels ; Ingrid Stein ; Alwin Stöter |
| title_fullStr | Tax incentives and capital structure choice evidence from Germany Thomas Hartmann-Wendels ; Ingrid Stein ; Alwin Stöter |
| title_full_unstemmed | Tax incentives and capital structure choice evidence from Germany Thomas Hartmann-Wendels ; Ingrid Stein ; Alwin Stöter |
| title_short | Tax incentives and capital structure choice |
| title_sort | tax incentives and capital structure choice evidence from germany |
| title_sub | evidence from Germany |
| url | http://www.bundesbank.de/Redaktion/EN/Downloads/Publications/Discussion_Paper_1/2012/2012_08_27_dkp_18.pdf?__blob=publicationFile http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025316669&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV040156046 |
| work_keys_str_mv | AT hartmannwendelsthomas taxincentivesandcapitalstructurechoiceevidencefromgermany AT steiningrid taxincentivesandcapitalstructurechoiceevidencefromgermany AT stoteralwin taxincentivesandcapitalstructurechoiceevidencefromgermany |