The Tax Elasticity of Corporate Debt : A Synthesis of Size and Variations /
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 differ considerably in effect size and reveal an equally large variety in methodologies and...
| 主要作者: | |
|---|---|
| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2011.
|
| 叢編: | IMF Working Papers; Working Paper ;
No. 2011/095 |
| 在線閱讀: | Full text available on IMF |