Allowances for Corporate Equity in Practice:
This paper provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil still applies a variant of such a system and Belgium introduced one this year. This paper summarizes...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2006
|
| Schriftenreihe: | IMF Working Papers
Working Paper No. 06/259 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | This paper provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil still applies a variant of such a system and Belgium introduced one this year. This paper summarizes the empirical literature on past ACE systems, and provides a theoretical and empirical assessment of the Brazilian ACE variant. The main finding is that the Brazilian reform introduced an ACE system for a minority of firms only, with the majority instead having a system of dividend deductibility. Despite the reduction in the tax preference for debt finance, capital structures have not changed much, but dividends have increased. Investment appears to have benefited from the reform, although the extent to which this was due to the new structure rather than the tax cut is unclear |
| Beschreibung: | 1 Online-Ressource (33 p) |
| ISBN: | 1451865198 9781451865196 |
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| index_date | 2024-07-03T20:13:23Z |
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| spelling | Klemm, Alexander Verfasser aut Allowances for Corporate Equity in Practice Klemm, Alexander Washington, D.C International Monetary Fund 2006 1 Online-Ressource (33 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 06/259 This paper provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil still applies a variant of such a system and Belgium introduced one this year. This paper summarizes the empirical literature on past ACE systems, and provides a theoretical and empirical assessment of the Brazilian ACE variant. The main finding is that the Brazilian reform introduced an ACE system for a minority of firms only, with the majority instead having a system of dividend deductibility. Despite the reduction in the tax preference for debt finance, capital structures have not changed much, but dividends have increased. Investment appears to have benefited from the reform, although the extent to which this was due to the new structure rather than the tax cut is unclear Online-Ausg http://elibrary.imf.org/view/IMF001/00244-9781451865196/00244-9781451865196/00244-9781451865196.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Klemm, Alexander Allowances for Corporate Equity in Practice |
| title | Allowances for Corporate Equity in Practice |
| title_auth | Allowances for Corporate Equity in Practice |
| title_exact_search | Allowances for Corporate Equity in Practice |
| title_exact_search_txtP | Allowances for Corporate Equity in Practice |
| title_full | Allowances for Corporate Equity in Practice Klemm, Alexander |
| title_fullStr | Allowances for Corporate Equity in Practice Klemm, Alexander |
| title_full_unstemmed | Allowances for Corporate Equity in Practice Klemm, Alexander |
| title_short | Allowances for Corporate Equity in Practice |
| title_sort | allowances for corporate equity in practice |
| url | http://elibrary.imf.org/view/IMF001/00244-9781451865196/00244-9781451865196/00244-9781451865196.xml |
| work_keys_str_mv | AT klemmalexander allowancesforcorporateequityinpractice |