Stephan Alberternst

University of Paderborn

Warburger Str. 100

Paderborn, D-33098

Germany

SCHOLARLY PAPERS

3

DOWNLOADS

748

SSRN CITATIONS

1

CROSSREF CITATIONS

6

Scholarly Papers (3)

1.

Interest Barrier and Capital Structure Response

WU International Taxation Research Paper Series No. 2015-09
Number of pages: 53 Posted: 25 Feb 2015 Last Revised: 01 Jun 2016
Stephan Alberternst and Caren Sureth-Sloane
University of Paderborn and Paderborn University
Downloads 634 (63,983)
Citation 8

Abstract:

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Financing decisions, German tax reform, interest barrier, leverage

2.

Relevanz der Zinsschranke - Eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012 (Relevance of the Interest Barrier - An Empirical Evaluation of the Affected Companies for the Period of 2008 to 2012)

ARQUS Discussion Paper No. 200
Number of pages: 53 Posted: 29 Jun 2016
Stephan Alberternst and Torben Schwar
University of Paderborn and BPW Treuhand GmbH - Steuerberatungsgesellschaft
Downloads 70 (486,328)

Abstract:

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Finanzierungsentscheidungen, deutsche Steuerreform, Zinsschranke, Fremdkapitalquote, Besteuerung, Unterfinanzierungsregelungen

3.

Relevanz der deutschen Zinsschranke für Personenunternehmen – Eine dynamische Analyse der Betroffenheit (Relevance of the German Interest Barrier for Partnerships – A Dynamic Analysis of Consternation)

ARQUS Quantitative Research in Taxation Discussion Paper No. 207
Number of pages: 45 Posted: 29 Jun 2016
Stephan Alberternst
University of Paderborn
Downloads 44 (602,028)

Abstract:

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Finanzierungsentscheidungen, deutsche Steuerreform, Zinsschranke, Fremdkapitalquote, Besteuerung, Unterfinanzierungsregelungen