Series: Staff Discussion Notes
Author(s): Ruud A. Mooij
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 03 May 2011
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...