An applied analysis of ACE and CBIT reforms in the EU?
We assess the quantitative impact of two reforms to corporation tax, which would eliminate the differential treatment of debt and equity: the allowance for corporate equity (ACE) and the comprehensive business income tax (CBIT). We explore the impact of these reforms on various decision margins, usi...
| Huvudupphovsmän: | , |
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| Materialtyp: | Journal article |
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2011
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