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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

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...

Debt, Taxes, and Banks

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

"Fiscal Devaluation" and Fiscal Consolidation: The VAT in Troubled Times

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

Taxation and Corporate Debt: Are Banks any Different?

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

Japan’s Corporate Income Tax: Facts, Issues and Reform Options

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

Curbing Corporate Debt Bias

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

At A Cost: the Real Effects of Transfer Pricing Regulations

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

Taxation, Bank Leverage, and Financial Crises

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

Base Erosion, Profit Shifting and Developing Countries

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

Base Erosion, Profit Shifting and Developing Countries

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