This paper investigates the impact of an Allowance for Corporate Equity (ACE) on the expected tax revenues and on the … international tax competition. Beginning with an analysis of the relation between the rate of return on equity and the interest rate … accompanies the implementation of a low withholding tax on interests. -- Allowance for Corporate Equity ; ACE ; thin …

financing companies are discerned in relation to this phenomenon, i.e. debt and equity financing. The tax-related consequences … of the method of equity financing of companies are assessed against thin capitalisation. It is the very tax policy of …

deadweight loss from the asymmetric tax treatment of debt and equity and to identify the second-best optimal debt-asset ratio in …

financing companies are discerned in relation to this phenomenon, i.e. debt and equity financing. The tax-related consequences … of the method of equity financing of companies are assessed against thin capitalization. It is the very tax policy of …