Cover Staff Discussion Notes
Buy Book in Print
Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions
Author:
Ruud A. de Mooij
Search for other papers by Ruud A. de Mooij in
Current site
Google Scholar Close
Series:
Staff Discussion Notes
Volume/Issue:
Volume 2011: Issue 011
Language:
English
Publication Date:
03 May 2011
DOI:
https://doi.org/10.5089/9781463935139.006
ISBN:
9781463935139
ISSN:
2617-6750
Pages:
24
Keywords:
SDN; CIT rate; debt issuance; income tax; cost of capital; debt-equity choice; intracompany debt; debt holder; debt-asset ratio; debt level; pre-existing debt; Debt bias; Corporate income tax; Allowance for corporate equity; Comprehensive business income tax; Stocks; Europe
Legal-disclaimer:
Staff Discussion Notes (SDNs) showcase policy-related analysis and research being developed by IMF staff members and are published to elicit comments and to encourage debate.The views expressed in this Policy Discussion Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy.
Download PDF (2.7 MB) Download Epub
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 and written in nontechnical language, and so are aimed at a broad audience interested in economic policy issues. This Web-only series replaced Staff Position Notes in January 2011.
  • Collapse
  • Expand
Cover Staff Discussion Notes
Staff Discussion Notes
ISSN:
2617-6750
Publisher:
International Monetary Fund