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EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/26476
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Weichenrieder, Alfons J. | | en_US |
| dc.contributor.author | | Klautke, Tina | | en_US |
| dc.date.accessioned | | 2008-11-11 | | en_US |
| dc.date.accessioned | | 2009-07-28T08:32:20Z | | - |
| dc.date.available | | 2009-07-28T08:32:20Z | | - |
| dc.date.issued | | 2008 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/26476 | | - |
| dc.description.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. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | CESifo München | | en_US |
| dc.relation.ispartofseries | | CESifo working paper 2431 | | en_US |
| dc.subject.jel | | H25 | | en_US |
| dc.subject.jel | | G32 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | Debt-equity choice | | en_US |
| dc.subject.keyword | | capital structure | | en_US |
| dc.subject.keyword | | excess burden of taxation | | en_US |
| dc.subject.stw | | Steuerbelastung | | en_US |
| dc.subject.stw | | Excess Burden | | en_US |
| dc.subject.stw | | Kapitalstruktur | | en_US |
| dc.subject.stw | | Wirtschaftliche Effizienz | | en_US |
| dc.subject.stw | | Wohlfahrtseffekt | | en_US |
| dc.subject.stw | | Theorie | | en_US |
| dc.title | | Taxes and the efficiency costs of capital distortions | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 584694652 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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