Taxation And Corporate Debt
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The Tax Elasticity Of Corporate Debt
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Author : Ruud A. de Mooij
language : en
Publisher: International Monetary Fund
Release Date : 2011-04-01
The Tax Elasticity Of Corporate Debt written by Ruud A. de Mooij and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-04-01 with Business & Economics categories.
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.
Debt Taxes And Corporate Restructuring
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Author : John B. Shoven
language : en
Publisher: Brookings Institution Press
Release Date : 2012-01-01
Debt Taxes And Corporate Restructuring written by John B. Shoven and has been published by Brookings Institution Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-01-01 with Business & Economics categories.
The boom in corporate restructuring, accompanied by large increases in debt finance, was one of the most important developments in the U.S. economy in the 1980s. Financial and tax specialists analyze how the U.S. tax system-especially in its bias toward debt financing-has affected corporate financial decisions and influenced the recent wave of corporate restructuring. The authors evaluate the hypothesis that the rise in the cost of capital during the 1980s helped stimulate the surge in corporate takeovers. They analyze the effect that changes in tax laws and in the volume of government debt have had on corporate financial decisions. The authors examine how recent financial innovations have blurred the distinction between debt and equity finance.
Taxation Of Corporate Debt And Financial Instruments
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Author : David Southern
language : en
Publisher:
Release Date : 2001-12-30
Taxation Of Corporate Debt And Financial Instruments written by David Southern and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-12-30 with categories.
This title focuses on the practical implications of the provisions on corporate debt, financial instruments and foreign exchange gains and losses. It covers the interaction between the taxes, the accounting framework, corporate transactions and planning issues. It is a comprehensive and practical guide to the corporate and government debt rules, to the tax and accounting treatment of all instruments used in providing corporate finance, and the treatment of foreign exchange gains and losses arising from such financial transactions. Worked examples throughout illustrate complex points, and it is fully cross-referenced to the legislation and Inland Revenue pronouncements. Changes in practice and legislation up to and including the Finance Act 2001 are included.
Taxation Of Corporate Debt And Derivatives
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Author : Julian Ghosh
language : en
Publisher:
Release Date : 2009-04-14
Taxation Of Corporate Debt And Derivatives written by Julian Ghosh and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-04-14 with categories.
Formerly known as Taxation of Loan Relationships and Derivatives, this publication was re-launched and fully updated in April 2009. Offering invaluable tax planning help for the tax specialist and with its easy to use subject index and cross-referencing, Taxation of Corporate Debt and Derivatives is a highly practical publication, ideal for the busy tax practitioner and lawyer. Debt and Treasury management occupies an increasing proportion of the work of tax practitioners. With considerable legislation to get to grips with, this publication, updated twice per annum, offers a concise and comprehensive version of the law in this area. This publication examines, in detail, each of the regimes involving: * Foreign exchange transactions * Financial instruments (such as options, debt contracts, currency swaps) * Corporate debt, i.e. the loan relationship provisions * Anti-avoidance provisions including thin capitalisation, funding bonds etc
Taxation Of Corporate Debt Finance
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Author : Yuri F. R. Grbich
language : en
Publisher:
Release Date : 1991
Taxation Of Corporate Debt Finance written by Yuri F. R. Grbich and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Corporate debt categories.
Collection of 12 papers which form a guide to current rules and practices in respect of taxation of corporate finance arrangements following bank deregulation. Includes tables of cases, statutes and income tax rulings. Part of the TRevenue and Company Law Practice' series.
Capital Structure And International Debt Shifting
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Author : Mr.Luc Laeven
language : en
Publisher: International Monetary Fund
Release Date : 2007-02-01
Capital Structure And International Debt Shifting written by Mr.Luc Laeven and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-02-01 with Business & Economics categories.
This paper presents a model of a multinational firm's optimal debt policy that incorporates international taxation factors. The model yields the prediction that a multinational firm's indebtedness in a country depends on a weighted average of national tax rates and differences between national and foreign tax rates. These differences matter because multinationals have an incentive to shift debt to high-tax countries. The predictions of the model are tested using a novel firm-level dataset for European multinationals and their subsidiaries, combined with newly collected data on the international tax treatment of dividend and interest streams. Our empirical results show that corporate debt policy indeed not only reflects domestic corporate tax rates but also differences in international tax systems. These findings contribute to our understanding of how corporate debt policy is set in an international context.
Tolley S Taxation Of Corporate Debt Foreign Exchange And Derivative Contracts
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Author : David Southern
language : en
Publisher: Bloomsbury Professional
Release Date : 2004
Tolley S Taxation Of Corporate Debt Foreign Exchange And Derivative Contracts written by David Southern and has been published by Bloomsbury Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Bankruptcy categories.
Taxation of Corporate Debt, Foreign Exchange and Derivative Contracts Seventh Edition considers the practical implications of the legislation in loan relationships and derivative contracts made by the Finance Act 2002, and the related rules for foreign exchange. This comprehensive guide covers: * Changes in legislation and practice up to December 2003, including the Finance Act 2003 * FRED 23, 24 and 30 * The Pre-Budget Statement * All relevant legislation, cases and background information * Case law developments. This book also contains numerous worked examples explaining the interaction between tax codes, accounting framework, corporate transactions and various planning issues to aid further understanding of the material covered. Providing the answers to all your questions regarding corporate debt and derivative contracts, Taxation of Corporate Debt, Foreign Exchange and Derivative Contracts Seventh Edition includes: * Loan relationships: concepts and application, structured capital finance, debt securities and acquisitions and disposals * Foreign exchange: overview of the 1993 Finance Act tax regime, Finance Act 2002 and local currency companies * Derivative contracts: scope and definition, computation of profits and anti-avoidance rules* Stock lending and repos: detailed analysis of legislation including Finance Act 2003 changes. This is your complete reference source to planning and restructuring your financial transactions to avoid potential and unexpected tax liabilities.
Tolley S Taxation Of Corporate Debt And Financial Instruments
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Author : David Southern
language : en
Publisher: Tolley
Release Date : 1998
Tolley S Taxation Of Corporate Debt And Financial Instruments written by David Southern and has been published by Tolley this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Bankruptcy categories.
This work draws together the taxation issues relating to debt instruments used in corporate finance and investment, and offers a complete guide through the maze of new legislation. It focuses on the practical implications of the Finance Act 1996 and also covers the interaction between taxes, the accounting framework, corporate transactions and planning issues.
Ghosh Johnson And Miller On The Taxation Of Corporate Debt And Derivatives
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Author : Julian Ghosh
language : en
Publisher:
Release Date : 2009
Ghosh Johnson And Miller On The Taxation Of Corporate Debt And Derivatives written by Julian Ghosh and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Corporate debt categories.
A Review Of Taxes And Corporate Finance
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Author : John R. Graham
language : en
Publisher: Now Publishers Inc
Release Date : 2006
A Review Of Taxes And Corporate Finance written by John R. Graham and has been published by Now Publishers Inc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
A Review of Taxes and Corporate Finance investigates the consequences of taxation on corporate finance focusing on how taxes affect corporate policies and firm value. A common theme is that tax rules affect corporate incentives and decisions. A second emphasis is on research that describes how taxes affect costs and benefits. A Review of Taxes and Corporate Finance explores the multiple avenues for taxes to affect corporate decisions including capital structure decisions, organizational form and restructurings, payout policy, compensation policy, risk management, and the use of tax shelters. The author provides a theoretical framework, empirical predictions, and empirical evidence for each of these areas. Each section concludes with a discussion of unanswered questions and possible avenues for future research. A Review of Taxes and Corporate Finance is valuable reading for researchers and professionals in corporate finance, corporate governance, public finance and tax policy.