Curbing Corporate Debt Bias /
Tax provisions favoring corporate debt over equity finance ('debt bias') are widely recognized as a risk to financial stability. This paper explores whether and how thin-capitalization rules, which restrict interest deductibility beyond a certain amount, affect corporate debt ratios and mi...
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| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
2017.
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| シリーズ: | IMF Working Papers; Working Paper ;
No. 2017/022 |
| オンライン･アクセス: | Full text available on IMF |