Sökning: "Carolin Schipper"

Hittade 1 uppsats innehållade orden Carolin Schipper.

  1. 1. Valuing the Tax Benefit of Debt - A Simulation Approach for Swedish Firms

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering; Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Vladana Boljanovic; Carolin Schipper; [2016]
    Nyckelord :tax shield; capital structure; marginal tax rate; benefit curves; Periodiseringsfond;

    Sammanfattning : A heavily debated topic in corporate finance research concerns the impact of interest tax deductibility on firm value and, in extension, capital structure decisions. In 2014, the Swedish Committee on Corporate Taxation proposed that interest-deductibility should be abolished, making it relevant to quantify the value of these benefits in the Swedish context. LÄS MER