@techreport{Weichenrieder2008Taxes,
abstract = {Tax neutrality towards alternative financing instruments for corporate investment is a ubiquitous demand in the political debate. At the same time, the literature is surprisingly silent about the magnitude of possible efficiency costs of a departure from tax neutrality. Against this background, the present paper discusses the theory of capital structure and provides backof-the-envelope calculations of the possible efficiency cost of a tax distortion of the debtequity decision.},
address = {M\"{u}nchen},
author = {Alfons J. Weichenrieder and Tina Klautke},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H25; G32; 330; Debt-equity choice; capital structure; excess burden of taxation; Steuerbelastung; Excess Burden; Kapitalstruktur; Wirtschaftliche Effizienz; Wohlfahrtseffekt; Theorie},
language = {eng},
number = {2431},
publisher = {CESifo},
title = {Taxes and the efficiency costs of capital distortions},
type = {CESifo working paper},
url = {http://hdl.handle.net/10419/26476},
year = {2008}
}
