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The Resource The debt-equity tax bias : consequences and solutions

The debt-equity tax bias : consequences and solutions

Label
The debt-equity tax bias : consequences and solutions
Title
The debt-equity tax bias : consequences and solutions
Creator
Subject
Language
eng
Summary
The tax deductibility of interest payments in most corporate income tax systems coupled with no such measure for equity financing creates economic distortions and exacerbates leverage. This paper discusses the consequences of this debt bias and the possible remedies
http://library.link/vocab/creatorName
  • Fatica, S
  • Hemmelgarn, T
  • Nicodème, G
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Taxation papers : Working paper
Series volume
no. 33/2012
http://library.link/vocab/subjectName
  • interest
  • corporate income tax
  • equity capital
  • debt
Label
The debt-equity tax bias : consequences and solutions
Publication
Extent
19 p.
Isbn
9789279254192

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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