TAXES, LEVERAGE, AND PROFIT SHIFTING IN BANKS

Taxes, Leverage, and Profit Shifting in Banks

The goal of this research is to investigate whether taxation affects the leverage decisions of banks and if the response of leverage to tax increases depends on profit-shifting opportunities available to individual banks.This topic remains controversial since it is often believed that banking regulation is such an essential driver of leverage choic

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Festschrift: how do we value artefacts in museum research?

Museums of science and technology are well known for their efforts in collecting, preserving and exhibiting material expressions of techno-scientific cultures.Often, however, they have been struggling Jorda 6 with their task in advancing historical knowledge production based on object-oriented research.This paper explores the eminent role of Robert

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