Series: IMF Working Papers
Author(s): Jennifer Blouin , Harry Huizinga , Luc Laeven , and Gaetan Nicodeme
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 24 January 2014
Keywords: Thin capitalization rule, Multinational firm, Capital structure, Taxation, tax burdens, interest payments, tax countries, tax authorities, Business Taxes and Subsidies, Taxation.,
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 data set on thin...