Browsing Statistics Norway's Open Research Repository (SNORRe) by Subject "Thin capitalization rules"
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The importance of escape clauses: Firm response to thin capitalization rules
(Discussion Paper;No. 998, Working paper, 2023-02)Escape clauses, where small firms are exempt from particular tax rules, is a crucial feature of a number of corporate tax schemes, but creates incentives to avoid taxation by manipulating the measures that determine ...