Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions
Staff Discussion Notes, May 3, 2011
Source details
- Canonical URL
- Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions
Other formats
Bibliographic details
- Authors: Ruud A. de Mooij
- Published: May 3, 2011
- Series: Staff Discussion Notes
- DOI: https://doi.org/10.5089/9781463935139.006
Overview
- Title: Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions
- Series: Staff Discussion Notes No. 2011/011
- Nature: Staff Discussion Note—web-only series intended to showcase policy-related analysis and research developed by individual IMF staff, published to elicit comment and further debate. Papers are generally brief and written in nontechnical language for a broad audience interested in economic policy issues.
- Disclaimer: This Staff Discussion Note represents the views of the authors and does not necessarily represent IMF views or IMF policy. The views expressed should be attributed to the authors and not to the IMF, its Executive Board, or its management.
Author, date, and citation
- Author: Ruud A. de Mooij
- Date: May 3, 2011
- Preview citation (Chicago): Ruud A. de Mooij "Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions", Staff Discussion Notes 2011, 011 (2011), accessed 9/7/2026, https://doi.org/10.5089/9781463935139.006
Scope, subjects, and keywords
- Subject headings:
- 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
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- Staff Discussion Notes series description and replacement of Staff Position Notes in January 2011.
- United States and the IMF (listed under related links).
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IMF Staff Discussion Note: Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions — Ruud A. de Mooij, May 3, 2011 (Staff Discussion Notes No. 2011/011).