shopping_cart

Your shopping cart is empty

The influence of income taxes on the use of debt held by publicly listed Australian corporations

Published on 01 Jan 01 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This article discusses that under a classical tax system, income tax encourages firms to employ debt in their capital structures due to interest expenditure being tax deductible.

Author profiles

Prof Grant Richardson CTA
Grant works for the Department of Accountancy at the City University of Hong Kong. - Current at 30 August 2017
Click here to expand/collapse more articles by Grant RICHARDSON.
Prof Grant Richardson CTA
Grant works for the Department of Accountancy at the City University of Hong Kong. - Current at 30 August 2017
Click here to expand/collapse more articles by Roman LANIS.

 

Copyright Statement
click to expand/collapse