Allowances for corporate equity in practice /

This paper provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil still applies a variant of such a system and Belgium introduced one this year. This paper summarizes...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Klemm, Alexander (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Washington, D.C.] : International Monetary Fund, 2006.
Colección:IMF working paper ; WP/06/259.
Temas:
Corporations > Finance.
Corporations > Taxation.
Sociétés > Impôts.
Corporations > Finance
Corporations > Taxation
Acceso en línea:Texto completo

MARC

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100 1 |a Klemm, Alexander,  |e author. 
245 1 0 |a Allowances for corporate equity in practice /  |c prepared by Alexander Klemm. 
260 |a [Washington, D.C.] :  |b International Monetary Fund,  |c 2006. 
300 |a 1 online resource (33 pages) 
336 |a text  |b txt  |2 rdacontent 
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490 1 |a IMF working paper,  |x 2227-8885 ;  |v WP/06/259 
504 |a Includes bibliographical references. 
588 0 |a Print version record. 
520 |a This paper provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil still applies a variant of such a system and Belgium introduced one this year. This paper summarizes the empirical literature on past ACE systems, and provides a theoretical and empirical assessment of the Brazilian ACE variant. The main finding is that the Brazilian reform introduced an ACE system for a minority of firms only, with the majority instead having a system of dividend deductibility. Despite the reduction in the tax preference for debt finance, capital structures have not changed much, but dividends have increased. Investment appears to have benefited from the reform, although the extent to which this was due to the new structure rather than the tax cut is unclear. 
506 |3 Use copy  |f Restrictions unspecified  |2 star  |5 MiAaHDL 
533 |a Electronic reproduction.  |b [Place of publication not identified] :  |c HathiTrust Digital Library,  |d 2010.  |5 MiAaHDL 
538 |a Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.  |u http://purl.oclc.org/DLF/benchrepro0212  |5 MiAaHDL 
583 1 |a digitized  |c 2010  |h HathiTrust Digital Library  |l committed to preserve  |2 pda  |5 MiAaHDL 
505 0 |a ""Contents""; ""I. INTRODUCTION""; ""II. ACE TAX SYSTEMS""; ""III. ACE SYSTEMS IN PRACTICE""; ""IV. PREVIOUS ANALYSES OF ACE TAX SYSTEMS""; ""V. THE BRAZILIAN ACE VARIANT""; ""VI. CONCLUSION""; ""Appendix I. Effective Tax Rates""; ""REFERENCES"" 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Corporations  |x Finance. 
650 0 |a Corporations  |x Taxation. 
650 6 |a Sociétés  |x Impôts. 
650 7 |a Corporations  |x Finance  |2 fast 
650 7 |a Corporations  |x Taxation  |2 fast 
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776 0 8 |i Print version:  |a Klemm, Alexander.  |t Allowances for corporate equity in practice.  |d [Washington, D.C.] : International Monetary Fund, ©2006  |w (OCoLC)170884266 
830 0 |a IMF working paper ;  |v WP/06/259. 
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