Concepedia

Tax-efficient Financing

Tax-Efficient Financing is a financial structuring strategy within transaction financing that minimizes tax liabilities through legally permissible mechanisms, distinguished by its deliberate alignment of funding arrangements with favorable tax regulations to enhance after-tax returns.

13

Publications

877

Citations

23

Authors

21

Institutions

Publications per year

2017–2026

3

Parents

Publications

13

Exchange-Traded Funds: A New Investment Option for Taxable Investors

James M. Poterba, John B. Shoven · American Economic Review · 2002 · 246 citations

, , +16

Firms' financial choices and thin capitalization rules under corporate tax competition

Andreas Haufler, Marco Runkel · European Economic Review · 2012 · 96 citations

, , +17

Exchange Traded Funds: A New Investment Option for Taxable Investors

James M. Poterba, John B. Shoven · SSRN Electronic Journal · 2002 · 92 citations · Full text

, , +16

Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment

Jack Mintz · International Tax and Public Finance · 2004 · 71 citations

, , +16

Does tax deduction relax financing constraints? Evidence from China's value-added tax reform

Jingwen Wang, Guangjun Shen, Dunzhe Tang · China Economic Review · 2021 · 64 citations

, , +11

1–5 of 13

Authors

23

  1. JB
    John B. Shoven

    Stanford University, United States

    3 publications · 367 citations

    3

    h-index

  2. JM
    James M. Poterba

    Massachusetts Institute of Technology, United States

    3 publications · 367 citations

    3

    h-index

  3. JM
    Jack Mintz

    University of Toronto, Canada

    2 publications · 93 citations

    2

    h-index

  4. DS
    Dirk Schindler

    Norwegian School of Economics, Norway

    1 publications · 24 citations

    1

    h-index

  5. GW
    Georg Wamser

    University of Tübingen, Germany

    1 publications · 24 citations

    1

    h-index

1–5 of 23

Institutions

21

  1. Stanford University

    Stanford, United States

    3 h-index

    4 publications

    396 citations

  2. National Bureau of Economic Research

    Cambridge, United States

    2 h-index

    4 publications

    242 citations

  3. Massachusetts Institute of Technology

    Cambridge, United States

    2 h-index

    2 publications

    338 citations

  4. Friedrich-Alexander-Universität Erlangen-Nürnberg

    Erlangen, Germany

    1 h-index

    1 publications

    59 citations

  5. Sun Yat-sen University

    Guangzhou, China

    1 h-index

    1 publications

    64 citations

  6. Andrews University

    Berrien Springs, United States

    1 h-index

    1 publications

    41 citations

  7. Swiss Finance Institute

    Zurich, Switzerland

    1 h-index

    1 publications

    60 citations

  8. University of Toronto

    Toronto, Canada

    1 h-index

    1 publications

    71 citations

1–8 of 21

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 151 citations

    2

    h-index

  2. American Economic Review

    1 publications · 246 citations

    1

    h-index

  3. Journal of Corporate Finance

    1 publications · 24 citations

    1

    h-index

  4. Review of Financial Studies

    1 publications · 60 citations

    1

    h-index

  5. Finance research letters

    1 publications · 29 citations

    1

    h-index

1–5