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Tekijä: | Graham, J. R. |
Otsikko: | How big are the tax benefits of debt? |
Lehti: | Journal of Finance
2000 : OCT, VOL. 55:5, p, 1901-1941 |
Asiasana: | Taxation Debt Financial management Cost benefit analysis |
Kieli: | eng |
Tiivistelmä: | The paper discusses the costs and benefits of debt, data and measurement issues. It quantifies the tax advantage of debt in aggregate and presents case studies for individual firms. Last it estimates the tax savings firms pass up by not using more debt. |
SCIMA