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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| 格式: | 杂志 |
| 语言: | English |
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Washington, D.C. :
International Monetary Fund,
2016.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 2016/217 |
| 在线阅读: | Full text available on IMF |