Taxation and the optimal constraint on corporate debt finance : why a comprehensive business income tax is suboptimal
Year of publication: |
October 2017
|
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Authors: | Sørensen, Peter Birch |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 24.2017, 5, p. 731-753
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Subject: | Tax bias against equity finance | Optimal constraint on debt finance | Theorie | Theory | Fremdkapital | Debt financing | Optimale Besteuerung | Optimal taxation | Liquiditätsbeschränkung | Liquidity constraint | Einkommensteuer | Income tax | Kapitalstruktur | Capital structure | Unternehmensfinanzierung | Corporate finance | Kapitalkosten | Cost of capital |
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