INFORMAZIONI SU QUESTO ARTICOLO
Pubblicato online: 15 mag 2015
Pagine: 195 - 214
DOI: https://doi.org/10.1515/ntaxj-2014-0025
Parole chiave
© 2015
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
This article investigates if increasing neutrality between debt and equity capital might improve the efficiency in a corporate tax system. Firm-level and sector- level taxation data from Sweden is used to study if a tax system that is characterized by very few limitations with respect to the deductibility of interest costs leads to systematic differences in the taxes paid by different sectors. This paper finds that there are differences between different sectors’ tax payments and these differences can be explained by the sectors’ use of debt capital.