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Consequences and Solutions
出版Publ. Office of the Europ. Union, 2012
ISBN92792541979789279254192
URLhttp://books.google.com.hk/books?id=Cfo8mQEACAAJ&hl=&source=gbs_api
註釋The tax deductibility of interest payments in most corporate income tax systems coupled with no such measure for equity financing creates economic distortions and exacerbates leverage. This paper discusses the consequences of this debt bias and the possible remedies.