Pouring oil on fire : interest deductibility and corporate debt
Year of publication: |
2020
|
---|---|
Authors: | Dallari, Pietro ; End, Nicolas ; Miryugin, Fedor ; Tieman, Alexander F. ; Yousefi, Seyed Reza |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 27.2020, 6, p. 1520-1556
|
Subject: | Leverage | Debt Bias | Tax Policy | Corporate Income Tax | SMEs | Micro data | Körperschaftsteuer | Corporate income tax | Kapitalstruktur | Capital structure | KMU | SME | Steuerpolitik | Tax policy | Fremdkapital | Debt financing | Verbindlichkeiten | Corporate debt | Steuervergünstigung | Tax incentive | Steuerwirkung | Tax effects |
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