Taxation and the optimal constraint on corporate debt finance
Year of publication: |
2014
|
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Authors: | Sørensen, Peter Birch |
Publisher: |
München : CESifo |
Subject: | thin capitalization rules | tax bias against equity finance | Theorie | Theory | Fremdkapital | Debt financing | Kapitalstruktur | Capital structure | Optimale Besteuerung | Optimal taxation | Unternehmensfinanzierung | Corporate finance | Körperschaftsteuer | Corporate income tax | Eigenkapital | Equity capital | Einkommensteuer | Income tax | Kapitalkosten | Cost of capital | Liquiditätsbeschränkung | Liquidity constraint |
Extent: | Online-Ressource (39 S.) graph. Darst. |
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Series: | CESifo working papers. - München : [Verlag nicht ermittelbar], ISSN 2364-1428, ZDB-ID 2065232-X. - Vol. 5101 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
Language: | English |
Notes: | Systemvoraussetzungen: Acrobat Reader |
Other identifiers: | hdl:10419/105154 [Handle] |
Classification: | H21 - Efficiency; Optimal Taxation |
Source: | ECONIS - Online Catalogue of the ZBW |
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