Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions
May 3, 2011
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Disclaimer: This Staff Discussion Note represents the views of the authors and does not necessarily represent IMF views or IMF policy. The views expressed herein should be attributed to the authors and not to the IMF, its Executive Board, or its management. Staff Discussion Notes are published to elicit comments and to further debate.
Summary
Subject: Allowance for corporate equity, Comprehensive business income tax, Corporate income tax, Debt bias, Financial institutions, Stocks, Tax policy, Taxes
Keywords: Allowance for corporate equity, CIT rate, Comprehensive business income tax, Corporate income tax, Cost of capital, Debt bias, Debt holder, Debt issuance, Debt level, Debt-asset ratio, Debt-equity choice, Europe, Income tax, Intracompany debt, Pre-existing debt, SDN, Stocks
Publication Details
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Pages:
24
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Volume:
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DOI:
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Issue:
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Series:
Staff Discussion Notes No. 2011/011
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Stock No:
SDNEA2011011
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ISBN:
9781463935139
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ISSN:
2617-6750
