Blar i Statistics Norway's Open Research Repository (SNORRe) på emneord "Thin capitalization rules"
Viser treff 1-1 av 1
-
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 ...