Project

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

Duration
01 October 2008 → 30 September 2013
Funding
Regional and community funding: Special Research Fund
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.