Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions

Business & Finance, Economics, Money & Monetary Policy, Macroeconomics
Cover of the book Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions by Ruud A. Mooij, INTERNATIONAL MONETARY FUND
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Ruud A. Mooij ISBN: 9781463992828
Publisher: INTERNATIONAL MONETARY FUND Publication: May 3, 2011
Imprint: INTERNATIONAL MONETARY FUND Language: English
Author: Ruud A. Mooij
ISBN: 9781463992828
Publisher: INTERNATIONAL MONETARY FUND
Publication: May 3, 2011
Imprint: INTERNATIONAL MONETARY FUND
Language: English

The note will pursue one of the major themes of the Fund’s report on financial taxation to the G20 and its work on taxation and the crisis: the importance of paying more attention to the tax biases favoring the use of debt rather than equity finance, notably through the deductibility against corporation income tax of interest payments but not the return to equity. It will assess evidence on the size, nature and welfare implications of the consequent distortions, and develop practical for addressing it.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

The note will pursue one of the major themes of the Fund’s report on financial taxation to the G20 and its work on taxation and the crisis: the importance of paying more attention to the tax biases favoring the use of debt rather than equity finance, notably through the deductibility against corporation income tax of interest payments but not the return to equity. It will assess evidence on the size, nature and welfare implications of the consequent distortions, and develop practical for addressing it.

More books from INTERNATIONAL MONETARY FUND

Cover of the book Issues and Developments in international Trade Policy - Occa Paper No.63 by Ruud A. Mooij
Cover of the book International Capital Markets: Developments and Prospects, 1983 by Ruud A. Mooij
Cover of the book Economic Policies for a New South Africa by Ruud A. Mooij
Cover of the book IMF Performance in the Run-Up to the Financial and Economic Crisis: IMF Surveillance in 2004-07 by Ruud A. Mooij
Cover of the book IEO Evaluation of Multilateral Surveillance--Evaluation Summary Pamphlet by Ruud A. Mooij
Cover of the book Cross-Border Issues in Energy Trade in the CIS Countries by Ruud A. Mooij
Cover of the book The Low-Income Countries of the Commonwealth of Independent States: Progress and Challenges in Transition by Ruud A. Mooij
Cover of the book Programacion financiera: Metodos y aplicacion al caso de Colombia (EPub) by Ruud A. Mooij
Cover of the book Africa - Is This the Turning Point? by Ruud A. Mooij
Cover of the book Global Financial Stability Report, March 2003 by Ruud A. Mooij
Cover of the book Manual on Fiscal Transparency (2007) (EPub) by Ruud A. Mooij
Cover of the book Global Financial Stability Report, April 2010 by Ruud A. Mooij
Cover of the book International Financial Policy: Essays in honor of Jacques J. Polak by Ruud A. Mooij
Cover of the book Global Financial Stability Report, April 2014: Moving from Liquidity- to Growth-Driven Markets by Ruud A. Mooij
Cover of the book Financial Soundness Indicators: Compilation Guide by Ruud A. Mooij
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy