Curbing corporate debt bias : do limitations to interest deductibility work?
Ruud De Mooij, Shafik Hebous
| Year of publication: |
November 2018
|
|---|---|
| Authors: | Mooij, Ruud A. de ; Hebous, Shafik |
| Published in: |
Journal of banking & finance. - Amsterdam [u.a.] : Elsevier, ISSN 0378-4266, ZDB-ID 752905-3. - Vol. 96.2018, p. 368-378
|
| Subject: | Corporate tax | Capital structure | Debt bias | Thin capitalization rule | Kapitalstruktur | Fremdkapital | Debt financing | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation | Steuervergünstigung | Tax incentive | Verbindlichkeiten | Corporate debt | Zins | Interest rate |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jbankfin.2018.07.013 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011967248