Narrow search
Showing 1 - 3 of 3
Cover Image
The influence of interest on net equity and interest rates on tax neutrality : a case study of the Brazilian corporate taxation
Almeida, Aloísio Flavio Ferreira de; Paes, Nelson Leitão - In: Economia : revista da ANPEC 14 (2013) 3/4, pp. 185-198
In this paper we visit the capital income taxation in Brazil to know whether and to what extent interest on net equity (INE) has an influence on tax neutrality, i.e., if it helps reducing debt financing advantage over equity. The paper also addresses the persistent Brazilian high interest rates...
Persistent link: https://www.econbiz.de/10011864958
Cover Image
The influence of interest on net equity and interest rates on tax neutrality – a case study of the Brazilian corporate taxation
Ferreira de Almeida, Aloísio Flavio; Leitão Paes, Nelson - In: EconomiA 14 (2013) 3-4, pp. 185-198
In this paper we visit the capital income taxation in Brazil to know whether and to what extent interest on net equity (INE) has an influence on tax neutrality, i.e., if it helps reducing debt financing advantage over equity. The paper also addresses the persistent Brazilian high interest rates...
Persistent link: https://www.econbiz.de/10011858396
Cover Image
The influence of interest on net equity and interest rates on tax neutrality – a case study of the Brazilian corporate taxation
Almeida, Aloísio Flavio Ferreira de; Paes, Nelson Leitão - In: Economia 14 (2013) 3–4, pp. 185-198
In this paper we visit the capital income taxation in Brazil to know whether and to what extent interest on net equity (INE) has an influence on tax neutrality, i.e., if it helps reducing debt financing advantage over equity. The paper also addresses the persistent Brazilian high interest rates...
Persistent link: https://www.econbiz.de/10010885088