Interest deductibility under default risk and the unfavorable tax treatment of investment costs: a simple explanation

DOI10.1016/J.ECONLET.2006.12.002zbMATH Open1255.91393OpenAlexW2005791696MaRDI QIDQ1934087FDOQ1934087

Authors: Paolo M. Panteghini 

Publication date: 28 January 2013

Published in: Economics Letters (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1016/j.econlet.2006.12.002

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zbMATH Keywords

capital structureirreversibilityreal options and taxation

Mathematics Subject Classification ID

Portfolio theory (91G10) Economic growth models (91B62)

Cites Work

• Title not available (Why is that?)

Cited In (4)

• Accelerated depreciation, default risk and investment decisions
• MARKET EQUILIBRIUM WITH CAPITAL LOSS DEDUCTION OPTIONS
• The Dynamic Effects of Tax Law Asymmetries
• Decision model and analysis for investment interest expense deduction and allocation

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