Tax Avoidance and Capital Structure: Empirical Evidence on Debt Covenants

Alessandro Gabrielli is a postdoctoral researcher in the Department of Economics and Management at the University of Pisa, Italy. His main research interests concern the role of tax losses in businesses' corporate reorganization decisions, the relationship between tax avoidance and capital structure and the assessment of tax information as bankruptcy predictors.

Alessandro Gabrielli 是義大利比薩大學經濟與管理系的博士後研究員。他的主要研究興趣包括稅務損失在企業重組決策中的角色、稅務規避與資本結構之間的關係，以及稅務資訊作為破產預測指標的評估。