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Debt Interest Deduction in Computing Corporate Income Tax (CIT): The “Real” Loser or Winner? - Softcover

Agossadou, Stanislas T. Médard D. C.

 
9786207461998: Debt Interest Deduction in Computing Corporate Income Tax (CIT): The “Real” Loser or Winner?
Softcover
ISBN 10: 6207461991 ISBN 13: 9786207461998
Verlag: LAP LAMBERT Academic Publishing, 2024

Inhaltsangabe

This paper focuses on tax incidence, looking for "real" loser or winner of debt interest deduction in computing CIT. The first sample is a case study of two identical firms, one indebted and the other unindebted, with the same profitable investment project over a period of time. The second sample contains 20 indebted firms in France over a 5-year period. The non-free cost and revenue assumption is used. The stylized case study of two hypothetical firms and the empirical analysis of 20 firms in France lead to the same result. In fact, Debt interest deduction in computing CIT, has as “true” losing the firm with zero financial leverage and as “true” winning the firm with non-zero financial leverage. This paper is one of the first to expand the literature by looking for the "real" loser or winner of debt interest deduction in computing CIT.

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Über die Autorin bzw. den Autor

Stanislas T. Médard D. C. Agossadou Researcher at the Faculty of Economics and Management Sciences, The University of Abomey Calavi (UAC), Republic of Benin.

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Verlag
LAP LAMBERT Academic Publishing
Erscheinungsdatum
2024
Sprache
Englisch
ISBN 10 
6207461991
ISBN 13 
9786207461998
Einband
Taschenbuch
Anzahl der Seiten
104
Kontakt zum Hersteller
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SIA OmniScriptum Publishing
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