Topçu, Güneş2025-01-272025-01-272017978-331966871-02198-7246https://doi.org/10.1007/978-3-319-66872-7_1https://hdl.handle.net/20.500.12428/125262nd International Conference on Banking and Finance Perspectives, ICBFP 2017 -- 21 April 2017 through 21 April 2017 -- Famagusta -- 272859This 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.eninfo:eu-repo/semantics/closedAccessAllowance for equity; Capital structure; Corporate debt bias; Corporate income taxConference Object11110.1007/978-3-319-66872-7_12-s2.0-85125367618Q4