Pouring Oil on Fire: Interest Deductibility and Corporate Debt
December 7, 2018
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Format: Chicago
Disclaimer: IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
Subject: Capital productivity, Commodities, Corporate income tax, Currencies, Debt bias, Financial statements, Money, Oil, Production, Public financial management (PFM), Tax policy, Taxes
Keywords: Bias coefficient estimate, Capital productivity, Coefficient estimate, Copyright Page, Corporate debt, Corporate Income Tax, Currencies, Debt, Debt Bias, Debt contract, Debt firm, Effect of debt bias, Estimates of debt bias, Europe, Financial statements, Firm, Global, Incurred debt, Interest deductibility, Leverage, Leverage decision, Leverage ratio, Long-term debt, Micro data, Oil, Quantile regression, SME, SMEs, Strength of debt bias, Tax Policy, WP
Publication Details
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Pages:
42
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Volume:
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DOI:
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Issue:
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Series:
Working Paper No. 2018/257
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Stock No:
WPIEA2018257
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ISBN:
9781484389102
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ISSN:
1018-5941
