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Regulatory and Tax Treatment of Loan Loss Provisions1/

Regulatory and Tax Treatment of Loan Loss Provisions1/ »

Source: Regulatory and Tax Treatment of Loan Loss Provisions

Volume/Issue: 1996/6

Series: IMF Policy Discussion Papers

Author(s): Claudia Dziobek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1996

ISBN: 9781451972009

Keywords: tax authorities, tax treatment, tax deductible, fiscal authorities, tax deductions

Provisioning for loan losses is a method for recognizing the reduction in the value of a hank’s loan portfolio. Provisions are an essential element of prudential risk management and capital adequacy measurem...

Debt Bias and Other Distortions

Debt Bias and Other Distortions »

Source: Debt Bias and Other Distortions : Crisis-Related Issues in Tax Policy

Volume/Issue: 2009/095

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 December 2009

ISBN: 9781498335928

Keywords: Corporate sector, Credit risk, Debt, Debt conversion, Financial risk, Financial sector, Fiscal policy, Fiscal reforms, Housing, Stock markets

Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation ca...

Tax Biases to Debt Finance

Tax Biases to Debt Finance »

Source: Tax Biases to Debt Finance : Assessing the Problem, Finding Solutions

Volume/Issue: 2011/11

Series: Staff Discussion Notes

Author(s): Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 May 2011

ISBN: 9781463935139

Keywords: Corporate taxation, investors, tax system, cost of capital, corporate tax, interest payments, Interest Deductibility, Corporate Financial Structure, Multinational Debt Shifting, Bank Leverage

Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief an...

Regulatory and Tax Treatment of Loan Loss Provisions

Regulatory and Tax Treatment of Loan Loss Provisions »

Volume/Issue: 1996/6

Series: IMF Policy Discussion Papers

Author(s): Claudia Dziobek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1996

DOI: http://dx.doi.org/10.5089/9781451972009.003

ISBN: 9781451972009

Keywords: tax authorities, tax treatment, tax deductible, fiscal authorities, tax deductions

Provisioning for loan losses is a method for recognizing the reduction in the value of a hank’s loan portfolio. Provisions are an essential element of prudential risk management and capital adequacy measurem...

Tax Policy, Leverage and Macroeconomic Stability

Tax Policy, Leverage and Macroeconomic Stability »

Source: Tax Policy, Leverage and Macroeconomic Stability

Volume/Issue: 2016/070

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 December 2016

ISBN: 9781498345200

Keywords: Borrowing, Corporate sector, Debt, Financial sector, Financial stability, Nonbank financial sector, Private sector, Tax policy, Real sector, Financial crises

Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias' (tax provisions favoring finance by debt rather than equity) has increased leverage i...

Debt Bias and Other Distortions
			:  Crisis-Related Issues in Tax Policy

Debt Bias and Other Distortions : Crisis-Related Issues in Tax Policy »

Volume/Issue: 2009/095

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 December 2009

DOI: http://dx.doi.org/10.5089/9781498335928.007

ISBN: 9781498335928

Keywords: Corporate sector, Credit risk, Debt, Debt conversion, Financial risk, Financial sector, Fiscal policy, Fiscal reforms, Housing, Stock markets

Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation ca...

Tax Biases to Debt Finance
			: Assessing the Problem, Finding Solutions

Tax Biases to Debt Finance : Assessing the Problem, Finding Solutions »

Volume/Issue: 2011/11

Series: Staff Discussion Notes

Author(s): Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 May 2011

DOI: http://dx.doi.org/10.5089/9781463935139.006

ISBN: 9781463935139

Keywords: Corporate taxation, investors, tax system, cost of capital, corporate tax, interest payments, Interest Deductibility, Corporate Financial Structure, Multinational Debt Shifting, Bank Leverage

Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief an...

Tax Policy, Leverage and Macroeconomic Stability

Tax Policy, Leverage and Macroeconomic Stability »

Volume/Issue: 2016/070

Series: Policy Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 December 2016

DOI: http://dx.doi.org/10.5089/9781498345200.007

ISBN: 9781498345200

Keywords: Borrowing, Corporate sector, Debt, Financial sector, Financial stability, Nonbank financial sector, Private sector, Tax policy, Real sector, Financial crises

Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias' (tax provisions favoring finance by debt rather than equity) has increased leverage i...