Research Explorer

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Project

The effects of the notional interest deduction on the capital structure of the Belgian entreprises

Outputs and Outcomes

Code

01D25408

Duration

01 October 2008 → 30 September 2013

Funding

Regional and community funding: Special Research Fund

Promotor

Philippe Van Cauwenberge

Fellow

Katrien Kestens

Research disciplines

Social sciences
- Applied economics
- Business administration and accounting

Keywords

taxation capital structure accountancy notional interest deduction

Project description

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.

English

Dutch

English

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