Showing 51 - 60 of 666,382
Persistent link: https://www.econbiz.de/10010492043
Persistent link: https://www.econbiz.de/10010434103
The tax bias in favour of debt finance under the corporate income tax means that corporate debt ratios exceed the socially optimal level. This creates a rationale for thin-capitalization rules limiting the amount of debt that qualifies for interest deductibility. This paper sets up a model of...
Persistent link: https://www.econbiz.de/10010438191
Persistent link: https://www.econbiz.de/10009703811
Persistent link: https://www.econbiz.de/10009537032
Persistent link: https://www.econbiz.de/10009675547
Persistent link: https://www.econbiz.de/10010389518
Persistent link: https://www.econbiz.de/10001631628
Persistent link: https://www.econbiz.de/10001744071
Persistent link: https://www.econbiz.de/10001802212