Langedijk, Sven; Nicodème, Gaëtan; Pagano, Andrea; … - General Directorate Taxation and Custom Union, European … - 2014
(CIT) in most countries still favors debt- over equityfinancing, reducing or eliminating this debt bias would complement … lower end of the ranges found in recent literature, eliminating the debt bias could lead to reductions of public finance … endogenously and considering conservative ranges of the parameter space, we conclude that tax reforms to remove the debt bias can …