Corporate Debt Bias: Reasons and Possible Solutions

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dc.contributor.authorTopçu, Güneş
dc.date.accessioned2025-01-27T18:52:59Z
dc.date.available2025-01-27T18:52:59Z
dc.date.issued2017
dc.departmentÇanakkale Onsekiz Mart Üniversitesi
dc.description2nd International Conference on Banking and Finance Perspectives, ICBFP 2017 -- 21 April 2017 through 21 April 2017 -- Famagusta -- 272859
dc.description.abstractThis paper examines the asymmetric taxation of debt and equity and its consequences on the capital structure of companies and the economy as a whole. Policy options, the main ones of which include the restriction or elimination of interest deductibility and the allowance for corporate equity, are proposed as solutions to the corporate debt bias. Country-specific examples of the implementation of policy options to eliminate the tax bias on debt financing are presented. Moreover, information on the availability of tax incentives for the encouragement of equity financing in Turkey is given. © 2017, Springer International Publishing AG.
dc.identifier.doi10.1007/978-3-319-66872-7_1
dc.identifier.endpage11
dc.identifier.isbn978-331966871-0
dc.identifier.issn2198-7246
dc.identifier.scopus2-s2.0-85125367618
dc.identifier.scopusqualityQ4
dc.identifier.startpage1
dc.identifier.urihttps://doi.org/10.1007/978-3-319-66872-7_1
dc.identifier.urihttps://hdl.handle.net/20.500.12428/12526
dc.indekslendigikaynakScopus
dc.language.isoen
dc.publisherSpringer Science and Business Media B.V.
dc.relation.ispartofSpringer Proceedings in Business and Economics
dc.relation.publicationcategoryKonferans Öğesi - Uluslararası - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.snmzKA_Scopus_20250125
dc.subjectAllowance for equity; Capital structure; Corporate debt bias; Corporate income tax
dc.titleCorporate Debt Bias: Reasons and Possible Solutions
dc.typeConference Object

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