The constant amortization scheme with multiple contracts

Clovis de Faro

Revista Brasileira de Economia - RBE, 2022, vol. 76, issue 2

Abstract: 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.

Date: 2022
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://periodicos.fgv.br/rbe/article/view/85703 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fgv:epgrbe:v:76:y:2022:i:2:a:85703

Access Statistics for this article

Revista Brasileira de Economia - RBE is currently edited by Ricardo Cavalcanti

More articles in Revista Brasileira de Economia - RBE from EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil) Contact information at EDIRC.
Bibliographic data for series maintained by Núcleo de Computação da FGV EPGE ().