Corpus ID: 55803711

Taxing Prometheus: How the Corporate Interest Deduction Discourages Innovation and Risk-Taking

@article{Knoll1993TaxingPH,
  title={Taxing Prometheus: How the Corporate Interest Deduction Discourages Innovation and Risk-Taking},
  author={Michael S. Knoll},
  journal={Villanova law review},
  year={1993},
  volume={38},
  pages={1461}
}
................................................ 1462 

Tables from this paper

Guidelines for Corporate Income Taxation of Hybrid Financial Instruments
As has been pointed out above, hybrid financial instruments are economically and legally challenging. Moreover, within the given tax rules, there is a sharp distinction for the tax consequences ofExpand
From interest tax shield to dividend tax shield: A corporate financing policy for equitable and sustainable wealth creation
This study critically analyzes debt-incentivized corporate tax and financing policy and provides an Islamic perspective to this important tax deductibility debate. This study advocates that theExpand
The Case for Dividend Deduction
There have been various proposals made in the past two decades to integrate the corporate and shareholder tax, including dividend exemption, imputation, and the Comprehensive Business Income TaxExpand
EXAMINING THE BIBLICAL PERSPECTIVE ON THE ENVIRONMENT IN A COSTLY CONTRACTING FRAMEWORK
Jews have been living under the laws of the Bible for several millennia. Hence it is reasonable to hypothesize that these laws are, in some sense, optimal and to analyze them from an optimizationExpand

References

SHOWING 1-10 OF 12 REFERENCES
Is the Debate Betwem an Income Tax and a Cmuumption Tax A Debate About Rislc7 Does it Matter7, 47 TAX L
  • REv
  • 1992
TAX DEPRECIATION AND RISK 64-7S (California lnstit. of Tech
  • Soc. Sci. Working Paper
  • 1991
Fedmd Income TDX4tion and Human Capital, 70 VA
  • L. REv. 1!
  • 1984
Timing in Pemmal TQXtJtion, 6 j. LEGAL STUD
  • 1977
167(a)(l)(b) (1988)
  • Treas. Reg. §
For a further discussion of the favorable tax treatment of debt, see supra notes 86-90 and accompanying text
  • 16S
Jlital Mtrrlut Equilibrium With Penonal Tax, 51 ECONOMETRJCIA 611
    TDXIltion of Income from Capital: A Theorrtical Reappraisal
      The Effects ofTDXIltion on Risk Taking, 77 j. PoL
        at 275-79; sn also MAJD Be MYERS, supra note 115
          ...
          1
          2
          ...