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Impact of Corporate Taxes on Capital...

Pinheiro, Diana Catarina Barros,

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Impact of Corporate Taxes on Capital Structure Decisions: European Evidence From Covid-19 Period /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Impact of Corporate Taxes on Capital Structure Decisions: European Evidence From Covid-19 Period // Diana Catarina Barros Pinheiro.
Author:	Pinheiro, Diana Catarina Barros,
Description:	1 electronic resource (68 pages)
Notes:	Source: Masters Abstracts International, Volume: 85-11.
Contained By:	Masters Abstracts International85-11.
Subject:	Coronaviruses. -
Online resource:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=30980962
ISBN:	9798382466040

Impact of Corporate Taxes on Capital Structure Decisions: European Evidence From Covid-19 Period /
Pinheiro, Diana Catarina Barros,

Impact of Corporate Taxes on Capital Structure Decisions: European Evidence From Covid-19 Period /Diana Catarina Barros Pinheiro. - 1 electronic resource (68 pages)

Source: Masters Abstracts International, Volume: 85-11.

Financial theory indicates a positive relationship between corporate tax rates and firms' indebtedness. Based on panel data from 510 companies, located in countries that underwent changes in corporate income tax rates in both periods before and after the outbreak of theCOVID-19, this study assesses differences in the impact of the corporate income tax rate in the firms' leverage caused by the COVID-19 pandemic. Previous research on COVID-19were only focused in understanding the impact on the leverage levels of firms. The results indicate that the short-term debt was negatively impacted by the COVID-19, whereas the long-term was positively impacted. Similarly, this study demonstrates that the corporate income tax rate impacts the total debt ratio, indicating a change in such relationship due to the COVID-19 crisis. While before the COVID-19 an increase in the corporate income tax rates got the total leverage to decrease, in the period after, it causes an increase of the firm's total leverage. Finally, the findings reveal that the impact of COVID-19 on leverage was different among countries, as the corporate income tax rate relationship with leverage varies between positive and negative impacts for each country under analysis. The results obtained in this research are of high importance insofar as it proved corporate income tax rates to be a significant variable, being able to enlighten legislators on the importance of fiscal policy measures for companies in a crisis as COVID-19, as well as the efficient measures to betaken.

English

ISBN: 9798382466040Subjects--Topical Terms:

894828
Coronaviruses.

Impact of Corporate Taxes on Capital Structure Decisions: European Evidence From Covid-19 Period /
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