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Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Panteghini, Paolo | en |
dc.contributor.author | Parisi, Maria Laura | en |
dc.contributor.author | Pighetti, Francesca | en |
dc.date.accessioned | 2012-07-03 | - |
dc.date.accessioned | 2012-07-10T16:42:30Z | - |
dc.date.available | 2012-07-10T16:42:30Z | - |
dc.date.issued | 2012 | - |
dc.identifier.uri | http://hdl.handle.net/10419/59589 | - |
dc.description.abstract | This article describes the new ACE-type system implemented in Italy since 2012. The authors first show that this system reduces but does not eliminate the financial distortion due to interest deductibility. Using a dataset of Italian companies, the authors analyze the impact of this relief on Italian firm capital structure. Despite the permanence of a tax advantage and its gradual implementation, the ACE relief is estimated to reduce significantly leverage. By decreasing default risk it is also expected to reduce systemic risk. | en |
dc.language.iso | eng | en |
dc.publisher | |aKiel Institute for the World Economy (IfW) |cKiel | en |
dc.relation.ispartofseries | |aEconomics Discussion Papers |x2012-31 | en |
dc.subject.jel | H25 | en |
dc.subject.jel | H32 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | ACE | en |
dc.subject.keyword | business taxation | en |
dc.subject.keyword | leverage | en |
dc.subject.stw | Unternehmensbesteuerung | en |
dc.subject.stw | Eigenkapital | en |
dc.subject.stw | Steuerbegünstigung | en |
dc.subject.stw | Kapitalstruktur | en |
dc.subject.stw | Italien | en |
dc.title | Italy's ACE tax and its effect on a firm's leverage | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 718694260 | en |
dc.rights.license | http://creativecommons.org/licenses/by-nc/2.0/de/deed.en | en |
dc.identifier.repec | RePEc:zbw:ifwedp:201231 | en |
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