The Effect of an Allowance for Corporate Equity on Capital Structure: Evidence From Austria
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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