Concepedia

Thin Capitalization

Thin Capitalization is a corporate tax-avoidance strategy in which a firm adopts a financing structure with an excessively high level of debt relative to equity, typically through intra-group or cross-border related-party borrowing, in order to maximize interest deductibility and thereby reduce its taxable income.

53

Publications

2.3K

Citations

83

Authors

50

Institutions

Publications per year

2017–2026

17

Parents

Children

Publications

53

The impact of thin-capitalization rules on the capital structure of multinational firms

Thiess Buettner, Michael Overesch, Ulrich Schreiber et al. · Journal of Public Economics · 2012 · 275 citations

, , +16

Conducting event studies with thinly traded stocks

Elizabeth Maynes, John Rumsey · Journal of Banking & Finance · 1993 · 212 citations

, , +11

The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms

Grantley Taylor, Grant Richardson · Journal of International Accounting Auditing and Taxation · 2013 · 115 citations · Full text

, , +11

Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment

Michael Overesch, Georg Wamser · Applied Economics · 2008 · 111 citations · Full text

, , +14

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

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

, , +17

1–5 of 53

Authors

83

  1. GW
    Georg Wamser

    University of Tübingen, Germany

    7 publications · 594 citations

    8

    h-index

  2. MO
    Michael Overesch

    University of Cologne, Germany

    5 publications · 495 citations

    5

    h-index

  3. LL
    Luc Laeven

    European Central Bank, Germany

    4 publications · 207 citations

    4

    h-index

  4. HH
    Harry Huizinga

    Tilburg University, Netherlands

    4 publications · 207 citations

    4

    h-index

  5. JB
    Jennifer Blouin

    University of Pennsylvania, United States

    4 publications · 207 citations

    4

    h-index

1–5 of 83

Institutions

50

  1. Ifo Institute for Economic Research

    Munich, Germany

    7 h-index

    8 publications

    850 citations

  2. ETH Zurich

    Zurich, Switzerland

    6 h-index

    5 publications

    419 citations

  3. University of Tübingen

    Tübingen, Germany

    6 h-index

    5 publications

    239 citations

  4. Politeknik Keuangan Negara STAN

    Banten, Indonesia

    5 h-index

    17 publications

    328 citations

  5. University of Mannheim

    Mannheim, Germany

    4 h-index

    4 publications

    382 citations

  6. Centre for European Economic Research

    Mannheim, Germany

    4 h-index

    5 publications

    239 citations

  7. University of Cologne

    Cologne, Germany

    4 h-index

    5 publications

    229 citations

  8. Université Libre de Bruxelles

    Brussels, Belgium

    3 h-index

    3 publications

    172 citations

1–8 of 50

Venues

  1. SSRN Electronic Journal

    Repository · 15 publications · 493 citations

    14

    h-index

  2. 2

    h-index

  3. European Economic Review

    2 publications · 131 citations

    2

    h-index

  4. Applied Economics

    2 publications · 155 citations

    2

    h-index

  5. European Taxation

    ET · 2 publications · 33 citations

    2

    h-index

1–5