KTH/CESIS Working Paper Series in Economics and Institutions of Innovation
Recent developments in Corporate Taxation in Sweden
Abstract: This article investigates if increasing neutrality between
debt and equity capital might improve the efficiency in a corporate tax
system. Firm-level and sector-level taxation data from Sweden is used to
study if a tax system that is characterized by very few limitations with
respect to the deductibility of interest costs leads to systematic
differences in the taxes paid by different sectors. This paper finds that
there are differences between different sectors’ tax payments and these
differences can be explained by the sectors’ use of debt capital.
Keywords: Tax Reform; Corporate Tax; Debt; Equity; (follow links to similar papers)
JEL-Codes: D58; H25; (follow links to similar papers)
20 pages, October 10, 2014
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