Blar i NHH Brage på forfatter "Ruf, Martin"
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Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches
Ruf, Martin; Schindler, Dirk (Journal article; Peer reviewed, 2015)This paper presents the general design of thin-capitalization rules and summarizes the economic effects of such rules as identified in theoretical models. We review empirical studies providing evidence on the experience ...