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1 - 10 of 19 results for "Mooij, Ruud A. de"

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...

This paper focuses on two core tax design issues that arise in addressing current fiscal challenges....

Understanding the impact of the asymmetric tax treatment of debt and equity on the capital...

This paper explores whether corporate tax bias toward debt finance differs between banks and...

This paper explores how corporate income tax reform can help Japan increase investment and boost...

Tax provisions favoring corporate debt over equity finance (“debt bias”) are widely recognizedas a...

Unilateral adoption of transfer pricing regulations may have a negative impact on realinvestment by...

That most corporate tax systems favor debt over equity finance is now widely recognized as,...

International corporate tax issues are prominent in public debate, notably with the G20-OECD project...

International corporate tax issues are prominent in public debate, notably with the G20-OECD project...