Publikation: The tax shield increases the interest rate
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2024
Autor:innen
Jensen, Bjarne Astrup
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Journal of Banking & Finance. Elsevier. 2024, 161, 107096. ISSN 0378-4266. eISSN 1872-6372. Verfügbar unter: doi: 10.1016/j.jbankfin.2024.107096
Zusammenfassung
We study the general equilibrium implications of the corporate tax shield in a growth economy that taxes household income and firm profits and redistributes tax revenues. Our stylized model predicts that in general equilibrium the tax shield's reduction of the corporate after-tax borrowing rate is counteracted (but not fully eliminated) by an increase in the pre-tax rate.
Zusammenfassung in einer weiteren Sprache
Fachgebiet (DDC)
330 Wirtschaft
Schlagwörter
Tax shield, Interest rate, General equilibrium
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FISCHER, Marcel, Bjarne Astrup JENSEN, 2024. The tax shield increases the interest rate. In: Journal of Banking & Finance. Elsevier. 2024, 161, 107096. ISSN 0378-4266. eISSN 1872-6372. Verfügbar unter: doi: 10.1016/j.jbankfin.2024.107096BibTex
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year={2024},
doi={10.1016/j.jbankfin.2024.107096},
title={The tax shield increases the interest rate},
volume={161},
issn={0378-4266},
journal={Journal of Banking & Finance},
author={Fischer, Marcel and Jensen, Bjarne Astrup},
note={Article Number: 107096}
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