[Translate to English:] D3

Prof. Hundsdoerfer (Freie Universität Berlin) presenting in our Accounting Research Seminar

12/10/2023

Value Added Taxes and Corporate Borrowing

We were proud to have Prof. Jochen Hundsdoerfer (Freie Universität Berlin) in today's Accounting Research Seminar. Using a panel of worldwide incorporated firms, he finds that value added taxes (VAT) have a negative impact on corporate borrowing.

[Translate to English:] Hundsdoerfer