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Taxation and capital structure : evidence from a transition economy. (2008). Klapper, Leora.
In: Policy Research Working Paper Series.
RePEc:wbk:wbrwps:4753.

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  1. Optimal capital structure, model uncertainty, and European SMEs. (2021). Tortosa-Ausina, Emili ; Zhu, Tingting ; Arribas, Ivan.
    In: Working Papers.
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  2. Determinants of Capital Structure of Listed Firms in Kenya and the Impact of Corporate Tax. (2016). Nyang, Owen.
    In: Working Papers.
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  3. The effect of taxes on corporate financing decisions: Evidence from the German interest barrier. (2015). Sureth, Caren ; Alberternst, Stephan .
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  4. Körperschaftsbesteuerung und Unternehmensverschuldung: Evidenz aus einem Europäischen Firmenpanel / Capital Structure and Corporate Taxation: Empirical Evidence from European Panel Data. (2013). Winner, Hannes ; Stockl, Matthias .
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  5. Government Constraints and Economic Voting in Greece. (2013). Kosmidis, Spyros .
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    RePEc:hel:greese:70.

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  6. The Determinants of Capital Structure in Emerging Capital Markets: Evidence from Serbia. (2013). Malini, Dejan ; Deni-Mihajlov, Ksenija ; Ljubenovi, Ema .
    In: European Research Studies Journal.
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  7. Government constraints and economic voting in Greece. (2013). Kosmidis, Spyros .
    In: LSE Research Online Documents on Economics.
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  8. Capital Structure and Corporate Taxation. Empirical Evidence from European Panel Data. (2012). Winner, Hannes ; Stockl, Matthias .
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  12. Politics, Labor, Regulation, and Performance: lessons from the privatization of OTE. (2011). Pagoulatos, George ; Zahariadis, Nikolaos .
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  13. Greek Politics in the Era of Economic Crisis: Reassessing Causes and Effects. (2011). Lyrintzis, Christos .
    In: GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe.
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  14. Regional Distribution and Spatial Impact of FDI in Greece: evidence from firm-level data. (2011). Monastiriotis, Vassilis ; Jordaan, Jacob.
    In: GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe.
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  15. Characteristics of inflation in Greece: Mean Spillover Effects among CPI Components. (2011). Apergis, Nicholas.
    In: GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe.
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  16. Politics, labor, regulation, and performance: lessons from the privatization of OTE. (2011). Pagoulatos, George ; Zahariadis, Nikolaos .
    In: LSE Research Online Documents on Economics.
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  17. Greek politics in the era of economic crisis: reassessing causes and effects. (2011). Lyrintzis, Christos .
    In: LSE Research Online Documents on Economics.
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  18. Characteristics of inflation in Greece: mean spillover effects among CPI components. (2011). Apergis, Nicholas.
    In: LSE Research Online Documents on Economics.
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  19. Regional distribution and spatial impact of FDI in Greece: evidence from firm-level data. (2011). Monastiriotis, Vassilis.
    In: LSE Research Online Documents on Economics.
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  20. From Pragmatism to Idealism to Failure: Britain in the Cyprus crisis of 1974. (2010). Kazamias, George .
    In: GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe.
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  21. Privatization in the Name of ‘Europe’: analyzing the telecoms privatization in Greece from a ‘discursive institutionalist’ perspective. (2010). Dimas, Christos .
    In: GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe.
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  22. Symmetric or Asymmetric Interest Rate Adjustments? Evidence from Greece, Bulgaria and Slovenia. (2010). Panagopoulos, Yannis ; Karagiannis, Stelios ; Vlamis, Prodromos .
    In: GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe.
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  23. The Greek Paradox of Falling Competitiveness and Weak Institutions in a High GDP Growth Rate Context (1995-2008). (2010). Pelagidis, Theodore.
    In: GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe.
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  24. Privatization in the name of ‘Europe’: analyzing the telecoms privatization in Greece from a ‘discursive institutionalist’ perspective. (2010). Dimas, Christos .
    In: LSE Research Online Documents on Economics.
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  25. Symmetric or asymmetric interest rate adjustments? Evidence from Greece, Bulgaria and Slovenia. (2010). Karagiannis, Stelios ; Vlamis, Prodromos ; Panagopoulos, Yannis.
    In: LSE Research Online Documents on Economics.
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  26. The Greek paradox of falling competitiveness and weak institutions in a high GDP growth rate context (1995-2008). (2010). Pelagidis, Theodore.
    In: LSE Research Online Documents on Economics.
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References

References cited by this document

  1. (A) BEFORE CORPORATh TAX REFORM LU ci) c~) N ,,1 \\ 2 N 0 _______________ _____________ (B) AFTER CORPORATE TAX REFORM ~:it~a:::(~. .tS ci) c~) ci) o / - TABLE 1 SUMMARY STATISTICS Total sample Sample before Sample after tax reform tax reform Variable Mean Median S.D. Mean S.D. Mean S.D. Sales (Kunamil.) 20.796 5.125 114.41 17.338 122.61 23.285 108.07 Fixed assets/Total assets 0.321 0.285 0.22 0.3 12 0.22 0.327 0.22 Return on assets 0.105 0.069 0.11 0.115 0.11 0.098 0.10 Current ratio 1.853 1.280 3.07 1.861 3.78 1.847 2.44 Effective Tax Rate (ETR) 0.307 0.270 0.16 0.372 0.15 0.258 0.15 Nom - Summary statistics are presented for the independent variables used in the regression analyses. The pooled sample contains an unbalanced panel of 14,049 observations for years 1998, 1999, 2002 and 2003.
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  38. The Past, Present, and Probable Future for Community Banks. (2004). Udell, Gregory ; Hunter, William ; Deyoung, Robert ; De Young, Robert.
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  39. Small Firm Use of Debt: An Examination of the Smallest Small Firms. (2002). Coleman, Susan.
    In: Journal of Entrepreneurial Finance.
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  40. Avaliação de Pequenas e Médias Empresas e Gestão de Risco. (2001). Viana, Rui ; de Jesus, Jose Rodrigues ; da Rocha, Luis Miranda.
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  41. The Lack of Separation Revisited: Small Business Owners and Risk. (2001). Cohn, Richard ; Coleman, Susan.
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  42. The effects of bank mergers and acquisitions on small business lending. (1998). Udell, Gregory ; Berger, Allen ; Anthony, Saunders ; Scalise Joseph M., .
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  43. The effects of bank mergers and acquisitions on small business lending. (1997). Udell, Gregory ; Berger, Allen ; Saunders, Anthony ; Scalise, Joseph M..
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    RePEc:fip:fedgfe:1997-28.

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  44. Small Business Failure Rates: Choice of Definition and the Size Effect. (1996). Everett, Jim ; Watson, John.
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    RePEc:pep:journl:v:5:y:1996:i:3:p:271-85.

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  45. Evidence of Bootstrap Financing among Small Start-Up Firms. (1996). Van Auken, Howard E. ; Neeley, Lynn .
    In: Journal of Entrepreneurial Finance.
    RePEc:pep:journl:v:5:y:1996:i:3:p:235-49.

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  46. The Agency Advantage of Debt over the Lifecycle of the Firm. (1996). Forlong, Carolyn ; Vos, Ed.
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    RePEc:pep:journl:v:5:y:1996:i:3:p:193-211.

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  47. Women Owned Businesses and Bank Switching: The Role of Customer Service. (1996). Carsky, Mary ; Coleman, Susan.
    In: Journal of Entrepreneurial Finance.
    RePEc:pep:journl:v:5:y:1996:i:1:p:75-83.

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  48. The Transformation of the U.S. Banking Industry: What a Long, Strange Trips Its Been. (1995). Kashyap, Anil ; Berger, Allen N. ; Scalise, Joseph M..
    In: Brookings Papers on Economic Activity.
    RePEc:bin:bpeajo:v:26:y:1995:i:1995-2:p:55-218.

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  49. The demand for trade credit: an investigation of motives for trade credit use by small businesses. (1993). Wolken, John ; Elliehausen, Gregory E..
    In: Staff Studies.
    RePEc:fip:fedgss:165.

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