Interest Deductibility is a tax policy principle that allows taxpayers to subtract interest expenses from taxable income, thereby reducing tax liability, distinguishing it from other expense treatments by specifically targeting the cost of debt financing in contrast to equity or operational costs.
182
Publications
10.8K
Citations
270
Authors
168
Institutions
Publications per year
2017–2026
25
Children
Arm's Length Interest RatesBack-to-back FinancingBusiness Interest Deduction LimitsCapitalized Borrowing CostsConstruction Period InterestControlled Foreign Corporation Interest RulesCross-border Interest DeductibilityDebt Versus Equity ClassificationEarnings Before Interest Limitation RulesExcess Interest Deduction
Publications
182
How Big Are the Tax Benefits of Debt?
J. Ross Graham · The Journal of Finance · 2000 · 1.4K citations
Do Taxes Affect Corporate Financing Decisions?
Jeffrey K. MacKie–Mason · The Journal of Finance · 1990 · 1.2K citations
How Big are the Tax Benefits of Debt?
John R. Graham · SSRN Electronic Journal · 1998 · 884 citations · Full text
1–5 of 182
Authors
270
- AH
6
h-index
- JR
5
h-index
- MHMark H. Lang
University of North Carolina at Chapel Hill, United States
3 publications · 277 citations
3
h-index
- DADouglas A. Shackelford
University of North Carolina at Chapel Hill, United States
3 publications · 277 citations
3
h-index
- HH
3
h-index
1–5 of 270
Institutions
168
National Bureau of Economic Research
Cambridge, United States
7 h-index
10 publications
1.2K citations
Massachusetts Institute of Technology
Cambridge, United States
7 h-index
7 publications
620 citations
Ifo Institute for Economic Research
Munich, Germany
5 h-index
7 publications
179 citations
Duke University
Durham, United States
4 h-index
4 publications
2.4K citations
Centre for Economic Policy Research
London, United Kingdom
4 h-index
7 publications
406 citations
Tilburg University
Tilburg, The Netherlands
3 h-index
4 publications
64 citations
London School of Economics and Political Science
London, United Kingdom
3 h-index
3 publications
153 citations
University of Pennsylvania
Philadelphia, United States
3 h-index
3 publications
361 citations
1–8 of 168
Venues
- The Journal of Finance
16 publications · 3.2K citations
14
h-index
- National Tax Journal
NTJ · 17 publications · 538 citations
13
h-index
- SSRN Electronic Journal
Repository · 14 publications · 1.3K citations
12
h-index
- Journal of Public Economics
11 publications · 439 citations
10
h-index
- American Economic Review
5 publications · 1.1K citations
5
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1–5