The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms
This paper examines the determinants of thinly capitalized structures of publicly-listed Australian firms. Based on a hand-collected sample of 203 publicly-listed Australian firms over the 2006–2009 period (812 firm-years), our regression results indicate that the thin capitalization position of fir...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Pergamon
2013
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| Online Access: | http://hdl.handle.net/20.500.11937/10281 |