Open AccessPouring oil on fire: interest deductibility and corporate debt
Author(s) -
Pietro Dallari,
Nicolas End,
Fedor Miryugin,
Alexander F. Tieman,
Seyed Reza Yousefi
Publication year - 2020
Publication title -
international tax and public finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.563
H-Index - 49
eISSN - 1573-6970
pISSN - 0927-5940
DOI - 10.1007/s10797-020-09604-7
Subject(s) - capital structure , leverage (statistics) , debt , corporate finance , monetary economics , tax shield , volatility (finance) , public finance , incentive , collateral , cash flow , business , economics , equity (law) , finance , financial system , macroeconomics , public economics , tax reform , microeconomics , gross income , state income tax , machine learning , computer science , political science , law
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