The Debt-Equity Tax Bias: Consequences and Solutions
Type de matériel :
TexteLangue : français Détails de publication : 2013.
Sujet(s) : Ressources en ligne : Abrégé : 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. JEL classification: H25, H32, G21, G32
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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. JEL classification: H25, H32, G21, G32
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