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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:

Roman LANIS
Roman works for the School of Accounting at the University of Technology Sydney.
Current at 1 October 2009
Click here to expand/collapse more articles by Roman LANIS.
 
Prof Grant Richardson CTA
Grant works for the Department of Accountancy at the City University of Hong Kong. Current at 01 October 2009 Click here to expand/collapse more articles by Grant RICHARDSON.
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