Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions
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- Ruud A. De Mooij, 2012. "Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions," Fiscal Studies, Institute for Fiscal Studies, vol. 33(4), pages 489-512, December.
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Keywords
SDN; CIT rate; debt issuance; income tax; cost of capital; debt-equity choice; intracompany debt; debt holder; debt-asset ratio; debt level; pre-existing debt; Debt bias; Corporate income tax; Allowance for corporate equity; Comprehensive business income tax; Stocks; Europe;All these keywords.
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