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The Tax Elasticity of Corporate Debt
			: A Synthesis of Size and Variations

The Tax Elasticity of Corporate Debt : A Synthesis of Size and Variations »

Volume/Issue: 2011/95

Series: IMF Working Papers

Author(s): Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2011

DOI: http://dx.doi.org/10.5089/9781455253340.001

ISBN: 9781455253340

Keywords: Debt bias, corporate tax, meta analysis, tax elasticity, capital structure, long-term debt, external debt, short-term debt, Corporate Finance and Governance: General, Business Taxes and Subsidies including sales and value-added (VAT),

Although the empirical literature has long struggled to identify the impact of taxes on corporate financial structure, a recent boom in studies offers ample support for the debt bias of taxation. Yet, studies diffe...

The Tax Elasticity of Corporate Debt

The Tax Elasticity of Corporate Debt »

Source: The Tax Elasticity of Corporate Debt : A Synthesis of Size and Variations

Volume/Issue: 2011/95

Series: IMF Working Papers

Author(s): Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2011

ISBN: 9781455253340

Keywords: Debt bias, corporate tax, meta analysis, tax elasticity, capital structure, long-term debt, external debt, short-term debt, Corporate Finance and Governance: General, Business Taxes and Subsidies including sales and value-added (VAT),

Although the empirical literature has long struggled to identify the impact of taxes on corporate financial structure, a recent boom in studies offers ample support for the debt bias of taxation. Yet, studies diffe...