Articles liés à Debt Interest Deduction in Computing Corporate Income...

Debt Interest Deduction in Computing Corporate Income Tax (CIT): The “Real” Loser or Winner? - Couverture souple

Agossadou, Stanislas T. Médard D. C.

 
9786207461998: Debt Interest Deduction in Computing Corporate Income Tax (CIT): The “Real” Loser or Winner?
Couverture souple
ISBN 10 : 6207461991 ISBN 13 : 9786207461998
Editeur : LAP LAMBERT Academic Publishing, 2024

Synopsis

This paper focuses on tax incidence, looking for "real" loser or winner of debt interest deduction in computing CIT. The first sample is a case study of two identical firms, one indebted and the other unindebted, with the same profitable investment project over a period of time. The second sample contains 20 indebted firms in France over a 5-year period. The non-free cost and revenue assumption is used. The stylized case study of two hypothetical firms and the empirical analysis of 20 firms in France lead to the same result. In fact, Debt interest deduction in computing CIT, has as “true” losing the firm with zero financial leverage and as “true” winning the firm with non-zero financial leverage. This paper is one of the first to expand the literature by looking for the "real" loser or winner of debt interest deduction in computing CIT.

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Éditeur
LAP LAMBERT Academic Publishing
Date d'édition
2024
Langue
anglais
ISBN 10 
6207461991
ISBN 13 
9786207461998
Reliure
Broché
Nombre de pages
104
Coordonnées du fabricant
non disponible
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