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Taxation and the optimal constraint on corporate debt finance: Why a comprehensive business income tax is suboptimal
Peter Birch Sørensen
5
Citations (Scopus)
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Dive into the research topics of 'Taxation and the optimal constraint on corporate debt finance: Why a comprehensive business income tax is suboptimal'. Together they form a unique fingerprint.
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Keyphrases
Comprehensive Business Income Tax
100%
Corporate Debt
100%
Taxation
100%
Debt Financing
100%
Corporate Investment
66%
Debt Ratio
66%
Interest Deductibility
66%
Socially Optimal Strategy
66%
Welfare Gains
66%
Corporate Income Tax
66%
Corporate Tax Rates
33%
Total Welfare
33%
Corporate Tax Revenues
33%
Social Risk
33%
Asset Ratio
33%
Tax Base
33%
Bias in Favor
33%
Small Open Economy
33%
Corporate Tax
33%
Debt Level
33%
Parameter Values
33%
Optimal Debt
33%
Corporate Finance
33%
Thin Capitalization Rules
33%
Economics, Econometrics and Finance
Corporate Debt
100%
Corporate Finance
33%