How did the notional interest deduction affect Belgian SMEs’ capital structure?
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More about this item
KeywordsNotional interest deduction; Leverage; Capital structure; SME; Fiscal policy; G32; H25; H32; L53;
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- L53 - Industrial Organization - - Regulation and Industrial Policy - - - Enterprise Policy
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