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Luis Castrillon

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Open access Sep 2026

Debt Tax Shields and Capital Structure: Panel Evidence from Non-Financial Listed Firms in Chile, Colombia, Mexico, and Peru, 2013–2023

This study examines the association between the debt tax shield (DTS) and corporate leverage in 61 listed non-financial firms from Chile, Colombia, Mexico, and Peru during 2013–2023, using a perfectly balanced panel of 671 firm-year observations obtained from Bloomberg. The DTS is measured as interest expense multiplie...

Jesús Alexander Pinillos Villamizar, Hugo A. Macias, Luis Castrillon et al. · 0 citations

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