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The constant amortization scheme with multiple contracts

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  • de Faro, Clovis

Abstract

For the case of a loan with constant payments, De-Losso et al (2013) has shown that substituting a single contract by subcontracts, one for each of the payments of the single contract, may result, depending on the financial institution opportunity cost, in substantial fiscal gain. The present paper extends its analysis to the case of the constant amortization scheme of debt financing. It is shown that the fiscal gain can be even greater.

Suggested Citation

  • de Faro, Clovis, 2022. "The constant amortization scheme with multiple contracts," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 76(2), October.
    • Handle: RePEc:fgv:epgrbe:v:76:y:2022:i:2:a:85703
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    File URL: https://periodicos.fgv.br/rbe/article/view/85703
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    1. Faro, Clovis de & Lachtermacher, Gerson, 2023. "A multiple contracts version of the SACRE," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 837, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).

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