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Tax Incentives and Capital Structure Choice: Evidence from Germany

https://doi.org/10.2139/ssrn.2140896
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1 of 35 checkable references need attention · checked 2026-08-03

At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.

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References needing attention

does not resolve to a known work10.2307/2978933
The 34 checked references that resolve
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The Determinants of Capital Structure: Capital Market-Oriented versus Bank-Oriented Institutions
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Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations
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Have the tax benefits of debt been overestimated?
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Capital Structures in Developing Countries
resolves10.1111/j.1540-6261.2008.01421.x
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resolves10.1111/j.1540-6261.2009.01479.x
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resolves10.1016/0304-405x(80)90019-7
Optimal capital structure under corporate and personal taxation
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Do personal taxes affect corporate financing decisions?
resolves10.1111/j.1540-6261.2004.00673.x
Employee Stock Options, Corporate Taxes, and Debt Policy
resolves10.1111/0022-1082.55404
Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status
resolves10.3386/w5067
Production Functions: The Search for Identification
resolves10.1023/A:1014413724596
Local Taxes and Capital Structure Choice
resolves10.1017/cbo9780511609435.005
Agency costs of free cash flow, corporate finance, and takeovers
resolves10.7208/chicago/9780226436319.001.0001
The Taxation of Income from Capital
resolves10.1111/j.1540-6261.2010.01612.x
The Net Benefits to Leverage
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Back to the Beginning: Persistence and the Cross‐Section of Corporate Capital Structure
resolves10.1111/j.1540-6261.1990.tb03724.x
Do Taxes Affect Corporate Financing Decisions?
resolves10.2307/2326758
Debt and Taxes
resolves10.1016/0304-405x(84)90023-0
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Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
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An evaluation of alternative measures of corporate tax rates
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What Do We Know about Capital Structure? Some Evidence from International Data
resolves10.2139/ssrn.936900
Corporate Marginal Tax Rate, Tax Loss Carryforwards and Investment Functions - Empirical Analysis Using a Large German Panel Data Set
resolves10.1017/S0022109009090152
Testing Theories of Capital Structure and Estimating the Speed of Adjustment
resolves10.1016/0304-405x(95)00830-8
Capital market imperfections and the incentive to lease
resolves10.1016/0304-405x(84)90035-7
The effect of capital structure on a firm's liquidation decision
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The Cost of Debt
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Common Problems in Capital Structure Research: The Financial-Debt-To-Asset Ratio, and Issuing Activity vs. Leverage Changes
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A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity
The 8 references without a DOI — listed, not checked
no DOI — not checkedWest German enterprises' profitability and financing in 1999
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no DOI — not checkedCorporate income taxes and the cost of capital: A correction
no DOI — not checkedref35
no DOI — not checkedEstimating corporate marginal tax rates with asymmetric tax treatment of gains and losses
no DOI — not checkedDeutsche Bundesbank's corporate balance sheet statistics and areas of application
no DOI — not checkedref43
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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