Sign Up to like & get
recommendations!
1
Published in 2022 at "Public Finance Review"
DOI: 10.1177/10911421221125150
Abstract: We contribute to the empirical literature on the debt bias of corporate income taxation through a firm-level evaluation of the allowance for corporate equity (ACE) in Austria. We find that the Austrian ACE tax system…
read more here.
Keywords:
corporate equity;
tax;
ace tax;
tax system ... See more keywords