Taxation and Corporate Debt: Are Banks any Different?

WP/13/221

Taxation and Corporate Debt: Are Banks any Different?
This paper explores whether corporate tax bias toward debt finance differs between banks and nonbanks,using a large panel of micro data. On average, it finds that there is no significant difference. The marginal tax effect for both banks and non-banks is close to 0.2. However, the responsiveness differs considerably across the size distribution... READ MORE...

Publication date: October 2013
ISBN 9781484330340
$18.00

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Publication date: October 2013

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Publication date: October 2013

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