The Debt-equity Tax Bias
Download or Read eBook The Debt-equity Tax Bias PDF written by Comisión Europea. Dirección General de Asuntos Económicos y Financieros and published by . This book was released on 2012 with total page 21 pages. Available in PDF, EPUB and Kindle.
Author | : Comisión Europea. Dirección General de Asuntos Económicos y Financieros |
Publisher | : |
Total Pages | : 21 |
Release | : 2012 |
ISBN-10 | : 9279254197 |
ISBN-13 | : 9789279254192 |
Rating | : 4/5 (97 Downloads) |
Book Synopsis The Debt-equity Tax Bias by : Comisión Europea. Dirección General de Asuntos Económicos y Financieros
Book excerpt: The tax deductibility of interest payments in most corporate income tax systems coupled with no such measure for equity financing creates economic distortions and exacerbates leverage. This paper discusses the consequences of this debt bias and the possible remedies.