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Italy's ACE tax and its effect on a firm's leverage
Panteghini, Paolo; Parisi, Maria Laura; Pighetti, Francesca - 2012
This article describes the new ACE-type system implemented in Italy since 2012. We have first shown that this system reduces but does not eliminate the financial distortion due to interest deductibility. Using a dataset of Italian companies, we analyzed the impact of this relief on Italian firm...
Persistent link: https://www.econbiz.de/10009571259
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Bedeutung der Eigenkapitalausstattung für den Mittelstand
Trautvetter, Andreas - 2011 - Finale Version: Oktober 2011
Eigenkapital umfasst alle Mittel im Unternehmen, die vom Eigentümer zu dessen Finanzierung selbst aufgebracht oder als erwirtschafteter Gewinn im Unternehmen belassen wurde. Die Eigenkapitalquote ist der prozentuale Anteil des Eigenkapitals an der Bilanzsumme des Unternehmens. Die Frage, ob die...
Persistent link: https://www.econbiz.de/10009355516
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Value optimisation in a regulatory constrained regime : a new look at risk vs return optimisation
Miu, Peter; Ozdemir, Bogie; Giesinger, Michael - In: Journal of risk management in financial institutions 5 (2011/12) 1, pp. 10-35
Persistent link: https://www.econbiz.de/10009503120
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Italy's ACE tax and its effect on a firm's leverage
Panteghini, Paolo; Parisi, Maria Laura; Pighetti, Francesca - 2012
This article describes the new ACE-type system implemented in Italy since 2012. The authors first show that this system reduces but does not eliminate the financial distortion due to interest deductibility. Using a dataset of Italian companies, the authors analyze the impact of this relief on...
Persistent link: https://www.econbiz.de/10009554277
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Kapitalstrukturen in Deutschland - Wege aus der Krise : Dokumentation des Symposiums vom 9. Oktober 2009
Rosen, Rüdiger von (ed.);  … - 2010 - 1. Aufl.
Persistent link: https://www.econbiz.de/10009306645
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Taxes do affect corporate financing decisions : the case of Belgian ACE
Princen, Savina - 2012
of an equity tax shield, I infer the impact of the tax discrimination between debt and equity. Consistent with the … theoretical prediction, the estimated results show that the introduction of an equity tax shield has a significant negative effect … encourages companies to use on average 2-7% more debt than when there is an equal tax treatment of debt and equity. -- allowance …
Persistent link: https://www.econbiz.de/10009488958
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Impact of the cost of capital on the financing decisions of Brazilian companies
Albanez, Tatiana - In: International journal of managerial finance : IJMF 11 (2015) 3, pp. 285-307
Persistent link: https://www.econbiz.de/10011389729
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Taxation and the optimal constraint on corporate debt finance
Sørensen, Peter Birch - 2014
Persistent link: https://www.econbiz.de/10010516780
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Response of the cost of equity to leverage : an alternative perspective
Pettengill, Glenn N.; Lander, Diane M. - In: Journal of business strategies 32 (2015) 2, pp. 110-138
Persistent link: https://www.econbiz.de/10011427981