Dwenger, Nadja Public Economics, MPI for Tax Law and Public Finance, Max Planck Society;
http://dx.doi.org/10.1007/s10797-012-9259-3 (Publisher version)
Dwenger, N., & Steiner, V. (2014). Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data. International tax and public finance, 21(1), 1-28.