Caicedo Carrero, Andrés; Roque, Daniel Isaac; Cortes … - In: Revista de Métodos Cuantitativos para la Economía y … 40 (2025), pp. 1-24
There is a belief that income tax raises the cost of capital. As it rises, it makes investment projects in the real sector unviable, decreases the value of companies, hinders access to sources of finance and hinders the financial management of firms. This research reviews the interaction between...