Pouring Oil on Fire : Interest Deductibility and Corporate Debt /
This paper investigates the role of tax incentives towards debt finance in the buildup of leverage in the nonfinancial corporate (NFC) sector, using a large firm-level dataset. We find that so-called debt bias is a significant driver of leverage, for both small and medium-sized enterprises and large...
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Format: | Book |
Language: | English |
Published: |
Washington, D.C. :
International Monetary Fund,
2018
[Place of publication not identified] : 2018 |
Series: | IMF Working Papers; Working Paper ;
No. 2018/257 IMF eLibrary |
Subjects: |
Internet
This item is not available through BorrowDirect. Please contact your institution’s interlibrary loan office for further assistance.Duke University
Call Number: |
ISIL:US-NCD |
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