01 October 2008 → 30 September 2013
Regional and community funding: Special Research Fund
- Applied economics
- Business administration and accounting
taxation capital structure accountancy notional interest deduction
This research proposal tries to assess the role of the introduction of the notional interest deduction on the capital structure of the Belgian companies. Firstly, simulations will be made to capture the effect of the notional interest deduction on the effective marginal tax rate. Secondly, these simulations will be used to explain changes in the capital structure.