The Tax Elasticity of Corporate Debt: A Synthesis of Size and Variations
Although the empirical literature has long struggled to identify the impact of taxes on corporate financial structure, a recent boom in studies offers ample support for the debt bias of taxation. Yet, studies differ considerably in effect size and reveal an equally large variety in methodologies and...
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| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Washington, D.C
International Monetary Fund
2011
|
| Series: | IMF Working Papers
Working Paper No. 11/95 |
| Online Access: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Summary: | Although the empirical literature has long struggled to identify the impact of taxes on corporate financial structure, a recent boom in studies offers ample support for the debt bias of taxation. Yet, studies differ considerably in effect size and reveal an equally large variety in methodologies and specifications. This paper sheds light on this variation and assesses the systematic impact on the size of the effects. We find that, typically, a one percentage point higher tax rate increases the debt-asset ratio by between 0.17 and 0.28. Responses are increasing over time, which suggests that debt bias distortions have become more important |
| Physical Description: | 1 Online-Ressource (27 p) |
| ISBN: | 1455253340 9781455253340 |
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| index_date | 2024-07-03T20:13:24Z |
| indexdate | 2024-07-10T09:35:33Z |
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| spelling | Mooij, Ruud A. de Verfasser aut The Tax Elasticity of Corporate Debt A Synthesis of Size and Variations Mooij, Ruud A. de Washington, D.C International Monetary Fund 2011 1 Online-Ressource (27 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 11/95 Although the empirical literature has long struggled to identify the impact of taxes on corporate financial structure, a recent boom in studies offers ample support for the debt bias of taxation. Yet, studies differ considerably in effect size and reveal an equally large variety in methodologies and specifications. This paper sheds light on this variation and assesses the systematic impact on the size of the effects. We find that, typically, a one percentage point higher tax rate increases the debt-asset ratio by between 0.17 and 0.28. Responses are increasing over time, which suggests that debt bias distortions have become more important Online-Ausg http://elibrary.imf.org/view/IMF001/11791-9781455253340/11791-9781455253340/11791-9781455253340.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Mooij, Ruud A. de The Tax Elasticity of Corporate Debt A Synthesis of Size and Variations |
| title | The Tax Elasticity of Corporate Debt A Synthesis of Size and Variations |
| title_auth | The Tax Elasticity of Corporate Debt A Synthesis of Size and Variations |
| title_exact_search | The Tax Elasticity of Corporate Debt A Synthesis of Size and Variations |
| title_exact_search_txtP | The Tax Elasticity of Corporate Debt A Synthesis of Size and Variations |
| title_full | The Tax Elasticity of Corporate Debt A Synthesis of Size and Variations Mooij, Ruud A. de |
| title_fullStr | The Tax Elasticity of Corporate Debt A Synthesis of Size and Variations Mooij, Ruud A. de |
| title_full_unstemmed | The Tax Elasticity of Corporate Debt A Synthesis of Size and Variations Mooij, Ruud A. de |
| title_short | The Tax Elasticity of Corporate Debt |
| title_sort | the tax elasticity of corporate debt a synthesis of size and variations |
| title_sub | A Synthesis of Size and Variations |
| url | http://elibrary.imf.org/view/IMF001/11791-9781455253340/11791-9781455253340/11791-9781455253340.xml |
| work_keys_str_mv | AT mooijruudade thetaxelasticityofcorporatedebtasynthesisofsizeandvariations |