The Debt Bias in Corporate Income Taxation - Literature Review.

Autor: Popova, Nelly
Předmět:
Zdroj: Proceedings of the International Workshop Accounting & Taxation (IWAT2021); Feb2023, p19-27, 9p
Abstrakt: Purpose: To outline the risks associated with the debt bias and to analyse the possible solutions to this issue. Methodology: The paper examines the debt bias and the possible solutions to it on the basis of literature review, case study analysis and comparative analysis. Results: The existing approaches for addressing the debt bias in corporate finance decisions contribute to its reduction but an effective solution to this issue requires significant level of international cooperation. Originality: The paper analyses the issue of debt bias both from a national and international perspectives by comparing the advantages and shortcomings of the various approaches for its elimination. [ABSTRACT FROM AUTHOR]
Databáze: Complementary Index