Macroeconomic and fiscal impact of the risk capital allowance
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Cited by:
- Dave Goyvaerts & Annelies Roggeman, 2020. "The Impact of Thin Capitalization Rules on Subsidiary Financing: Evidence from Belgium," De Economist, Springer, vol. 168(1), pages 23-51, March.
- Ch. Piette & M.-D. Zachary, 2016. "Internal resources, bank credit and other funding sources : what are the alternatives for businesses in Belgium?," Economic Review, National Bank of Belgium, issue i, pages 63-83, June.
- F. De Sloover & Y. Saks, 2018. "Is job polarisation accompanied by wage polarisation?," Economic Review, National Bank of Belgium, issue iii, pages 79-90, september.
- C. Duprez & Ch. Van Nieuwenhuyze, 2016. "Belgium’s inward and outward foreign direct investment," Economic Review, National Bank of Belgium, issue ii, pages 45-62, september.
- Ch. Piette & M.-D. Zachary, 2016. "Internal resources, bank credit and other funding sources : what are the alternatives for businesses in Belgium?," Economic Review, National Bank of Belgium, issue i, pages 63-83, June.
- Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
- Geert Campenhout & Tom Caneghem, 2013. "How did the notional interest deduction affect Belgian SMEs’ capital structure?," Small Business Economics, Springer, vol. 40(2), pages 351-373, February.
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Keywords
corporation tax in Belgium; tax allowance; risk capital; coordination centres;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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