000			01509nab#a2200277#c#4500
999			_c34283 _d34283
003			IEF
005			20221026182754.0
008			170404s2017 USA|| #####0 b|ENG|u
040			_aIEF _cES-MaBCM
041			_aENG
100	1		_aHeckemeyer, Jost Heinrich _958697
245			_aTaxation and corporate debt _bare banks any different ? _c Jost H. Heckemeyer and Ruud A. de Mooij
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.
520			_aVariation in the responsiveness of firms to corporate tax incentives toward debtfinance is important fo r understanding the presumed effects o fthe debt bias onmacro-financial stability. This holds especially fo r the difference in responsivenessbetween banks and non-banks. Using a large cross-country micro panel o f consolidated firm accounts, we fin d relatively large responses for the biggest non-financial companies, although these effects are less pronounced as conditional leverage ratios increase. The smallest effects are found for large banks. Results are largelyrobust for attenuation bias.
650		4	_aIMPUESTOS _947460
650		4	_aBANCA _932250
650		4	_aBANCOS _932280
650		4	_aDEUDORES Y ACREEDORES _956582
650		4	_948454 _aSOCIEDADES
700	1		_aMooij, Ruud A. de _930144
773	0		_tNational tax journal _w86491 _gv. 70, n. 1, March 2017, p. 53-76
942			_cART _2udc
942			_2udc