The Effect of an Allowance for Corporate Equity on Capital Structure: Evidence From Austria

Matthias Petutschnig; Silke Rünger

doi:10.1177/10911421221125150

The Effect of an Allowance for Corporate Equity on Capital Structure: Evidence From Austria

Business Taxation Group

Publication: Scientific journal › Journal article › peer-review

Original language	English
Pages (from-to)	597-642
Journal	Public Finance Review
Volume	50
Issue number	5
DOIs	https://doi.org/10.1177/10911421221125150
Publication status	Published - 2022

Austrian Classification of Fields of Science and Technology (ÖFOS)

502038 Taxation

Keywords

ACE
Equity
Capital Structure

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10.1177/10911421221125150

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University Library Catalogue

1 Citations
2 Journal article
1 WU Working Paper

Die möglichen Auswirkungen von DEBRA auf österreichische Körperschaften anhand einer empirischen Analyse
Petutschnig, M., Knesl, J. & Deichsel, M., 18 Oct 2022, In: Österreichische Steuerzeitung (ÖStZ). 2022, 19, p. 544-556 539.
Publication: Scientific journal › Journal article
The Effects of a Tax Allowance for Growth and Investment - Empirical Evidence from a Firm- Level Analysis
Petutschnig, M. & Rünger, S., 2017, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2017-09).
Publication: Working/Discussion Paper › WU Working Paper

Open Access
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Die Wirkung von steuerlichen Maßnahmen zur Förderung von Eigenkapital - Eine Analyse am Beispiel Österreich
Petutschnig, M. & Rünger, S., 2016, In: BFuP - Betriebswirtschaftliche Forschung und Praxis. 68, 4, p. 359 - 378
Publication: Scientific journal › Journal article › peer-review

Cite this

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title = "The Effect of an Allowance for Corporate Equity on Capital Structure: Evidence From Austria",

keywords = "Eigenkapitalverzinsung, Eigenkapitalzuwachsverzinsung, ACE, Equity, Capital Structure",

author = "Matthias Petutschnig and Silke R{\"u}nger",

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KW - Eigenkapitalverzinsung

KW - Eigenkapitalzuwachsverzinsung

KW - ACE

KW - Equity

KW - Capital Structure

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DO - 10.1177/10911421221125150

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The Effect of an Allowance for Corporate Equity on Capital Structure: Evidence From Austria

Austrian Classification of Fields of Science and Technology (ÖFOS)

Keywords

Access to Document

Check availability

Other versions

Die möglichen Auswirkungen von DEBRA auf österreichische Körperschaften anhand einer empirischen Analyse

The Effects of a Tax Allowance for Growth and Investment - Empirical Evidence from a Firm- Level Analysis

Die Wirkung von steuerlichen Maßnahmen zur Förderung von Eigenkapital - Eine Analyse am Beispiel Österreich

Cite this