Taxation and Corporate Debt : Are Banks any Different? /
This paper explores whether corporate tax bias toward debt finance differs between banks and nonbanks, using a large panel of micro data. On average, it finds that there is no significant difference. The marginal tax effect for both banks and non-banks is close to 0.2. However, the responsiveness di...
| প্রধান লেখক: | Heckemeyer, Jost |
|---|---|
| অন্যান্য লেখক: | Mooij, Ruud A. |
| বিন্যাস: | পত্রিকা |
| ভাষা: | English |
| প্রকাশিত: |
Washington, D.C. :
International Monetary Fund,
2013.
|
| মালা: | IMF Working Papers; Working Paper ;
No. 2013/221 |
| অনলাইন ব্যবহার করুন: | Full text available on IMF |
অনুরূপ উপাদানগুলি
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Distortionary Taxation and the Debt Laffer Curve /
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Globalization and Corporate Taxation /
অনুযায়ী: Kumar, Manmohan
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Corporate Taxation in the Global Economy.
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Spillovers in International Corporate Taxation.
প্রকাশিত: (2014) - Corporate Business Taxation Monthly