Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions
Electronic Access:
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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.
Series:
Staff Discussion Notes No. 2011/011
Subject:
Allowance for corporate equity Comprehensive business income tax Corporate income tax Debt bias Financial institutions Stocks Tax policy Taxes
English
Publication Date:
May 3, 2011
ISBN/ISSN:
9781463935139/2617-6750
Stock No:
SDNEA2011011
Pages:
24
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