The Debt-Equity Tax Bias: Consequences and Solutions
Serena Fatica,
Thomas Hemmelgarn () and
Gaëtan Nicodème
Reflets et perspectives de la vie économique, 2013, vol. LII, issue 1, 5-18
Abstract:
: H25, H32, G21, G32
Keywords: taxation; financial sector; debt; allowance for corporate equity; comprehensive business income tax; corporate structure (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations: View citations in EconPapers (19)
Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=RPVE_521_0005 (application/pdf)
http://www.cairn.info/revue-reflets-et-perspective ... ue-2013-1-page-5.htm (text/html)
free
Related works:
Working Paper: The Debt-Equity Bias: consequences and solutions (2012) 
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:cai:rpvedb:rpve_521_0005
Access Statistics for this article
More articles in Reflets et perspectives de la vie économique from De Boeck Université
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().