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https://hdl.handle.net/10419/26476
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Weichenrieder, Alfons J. | en |
dc.contributor.author | Klautke, Tina | en |
dc.date.accessioned | 2008-11-11 | - |
dc.date.accessioned | 2009-07-28T08:32:20Z | - |
dc.date.available | 2009-07-28T08:32:20Z | - |
dc.date.issued | 2008 | - |
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 |
dc.language.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x2431 | en |
dc.subject.jel | H25 | en |
dc.subject.jel | G32 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | Debt-equity choice | en |
dc.subject.keyword | capital structure | en |
dc.subject.keyword | excess burden of taxation | en |
dc.subject.stw | Steuerbelastung | en |
dc.subject.stw | Excess Burden | en |
dc.subject.stw | Kapitalstruktur | en |
dc.subject.stw | Wirtschaftliche Effizienz | en |
dc.subject.stw | Wohlfahrtseffekt | en |
dc.subject.stw | Theorie | en |
dc.title | Taxes and the efficiency costs of capital distortions | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 584694652 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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