Coverart for item
The Resource The Tax Elasticity of Corporate Debt : A Synthesis of Size and Variations, Ruud A de Mooij

The Tax Elasticity of Corporate Debt : A Synthesis of Size and Variations, Ruud A de Mooij

Label
The Tax Elasticity of Corporate Debt : A Synthesis of Size and Variations
Title
The Tax Elasticity of Corporate Debt
Title remainder
A Synthesis of Size and Variations
Statement of responsibility
Ruud A de Mooij
Creator
Author
Subject
Genre
Language
eng
Summary
Although the empirical literature has long struggled to identify the impact of taxes on corporate financial structure, a recent boom in studies offers ample support for the debt bias of taxation. Yet, studies differ considerably in effect size and reveal an equally large variety in methodologies and specifications. This paper sheds light on this variation and assesses the systematic impact on the size of the effects. We find that, typically, a one percentage point higher tax rate increases the debt-asset ratio by between 0.17 and 0.28. Responses are increasing over time, which suggests that debt bias distortions have become more important
Member of
Cataloging source
DcWaIMF
http://bibfra.me/vocab/lite/collectionName
IMF eLibrary
http://library.link/vocab/creatorName
Mooij, Ruud A. de
Government publication
international or intergovernmental publication
LC call number
K4452.I57
LC item number
M665 2011 ONLINE
Literary form
non fiction
Nature of contents
dictionaries
Series statement
IMF Working Paper
Series volume
WP/11/95
http://library.link/vocab/subjectName
  • Business Taxes and Subsidies Including Sales and Value-Added (Vat)
  • Capital Structure
  • Corporate Finance and Governance: General
  • Corporate Tax
  • Debt Bias
  • External Debt
  • Canada
  • Germany
  • Portugal
Label
The Tax Elasticity of Corporate Debt : A Synthesis of Size and Variations, Ruud A de Mooij
Instantiates
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
imfWPIEA2011095
Dimensions
unknown
Extent
1 online resource (27 pages)
Form of item
online
Isbn
9781455253340
Issn
1018-5941
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.5089/9781455253340.001
Specific material designation
remote
System control number
(IMF)WPIEA2011095
Label
The Tax Elasticity of Corporate Debt : A Synthesis of Size and Variations, Ruud A de Mooij
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
imfWPIEA2011095
Dimensions
unknown
Extent
1 online resource (27 pages)
Form of item
online
Isbn
9781455253340
Issn
1018-5941
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.5089/9781455253340.001
Specific material designation
remote
System control number
(IMF)WPIEA2011095

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      32.771471 -117.187496
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