Financial Sector Debt Bias /

Most tax systems create a tax bias toward debt finance. Such debt bias increases leverage and may negatively affect financial stability. This paper models and estimates debt bias in the financial sector, and present novel estimates for investment banks and non-bank financial intermediaries such as f...

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Bibliografske podrobnosti
Glavni avtor: Luca, Oana
Drugi avtorji: Tieman, Alexander
Format: Revija
Jezik:English
Izdano: Washington, D.C. : International Monetary Fund, 2016.
Serija:IMF Working Papers; Working Paper ; No. 2016/217
Online dostop:Full text available on IMF