Staff Discussion Notes

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

By Ruud A. de Mooij

May 3, 2011

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Ruud A. de Mooij Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions, (USA: International Monetary Fund, 2011) accessed September 19, 2024

Disclaimer: This Staff Discussion Note represents the views of the authors and does not necessarily represent IMF views or IMF policy. The views expressed herein should be attributed to the authors and not to the IMF, its Executive Board, or its management. Staff Discussion Notes are published to elicit comments and to further debate.

Summary

Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief and written in nontechnical language, and so are aimed at a broad audience interested in economic policy issues. This Web-only series replaced Staff Position Notes in January 2011.

Subject: Allowance for corporate equity, Comprehensive business income tax, Corporate income tax, Debt bias, Financial institutions, Stocks, Tax policy, Taxes

Keywords: Allowance for corporate equity, CIT rate, Comprehensive business income tax, Corporate income tax, Cost of capital, Debt bias, Debt holder, Debt issuance, Debt level, Debt-asset ratio, Debt-equity choice, Europe, Income tax, Intracompany debt, Pre-existing debt, SDN, Stocks

Publication Details

  • Pages:

    24

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Staff Discussion Notes No. 2011/011

  • Stock No:

    SDNEA2011011

  • ISBN:

    9781463935139

  • ISSN:

    2617-6750