 | Thin Capitalization Rules and Multinational Firm Capital Structure Author/Editor: Jennifer Blouin, Harry Huizinga, Luc Laeven, Gaetan Nicodeme. Release Date:January, 2014 This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new more...
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| Accounting discretion of banks during a financial crisis Author/Editor: Luc Laeven, Harry Huizinga. Release Date:September, 2009 This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these more...
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| Capital Structure and International Debt Shifting Author/Editor: Luc Laeven, Harry Huizinga, Gaetan Nicodeme. Release Date:February, 2007 This paper presents a model of a multinational firm's optimal debt policy that incorporates international taxation factors. The model yields the prediction that a multinational firm's indebtedness in more...
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| The Taxation Implicit in Two-Tiered Exchange Rate Systems Author/Editor: Harry Huizinga. Release Date:November, 1996 A two-tiered exchange rate system can be interpreted as a set of separate taxes on money and other financial assets. If the official two-tiered exchange rate system coexists with a black market for more...
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| Witholding Taxes and the Cost of Public Debt Author/Editor: Harry Huizinga. Release Date:February, 1994 Several industrialized countries impose withholding taxes on public interest accruing to nonresidents. This paper examines the international incidence of such withholding taxes by estimating to what more...
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