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...
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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
2013.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2013/221 |
| 在線閱讀: | Full text available on IMF |