Curbing Corporate Debt Bias

Curbing Corporate Debt Bias
Tax provisions favoring corporate debt over equity finance (“debt bias”) are widely recognized as a risk to financial stability. This paper explores whether and how thin-capitalization rules, which restrict interest deductibility beyond a certain amount, affect corporate debt ratios and mitigate financial stability risk. We find that rules... READ MORE...

Publication date: January 2017
ISBN 9781475573053
$18.00

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