Concepedia

Partnership Debt Allocation

Partnership Debt Allocation is the systematic assignment of a partnership’s liabilities to individual partners in accordance with tax regulations, distinguishing it from other forms of capital or income allocation by determining each partner’s economic risk of loss and corresponding basis in the partnership for federal income tax purposes.

5

Publications

194

Citations

10

Authors

6

Institutions

Publications per year

2017–2026

1

Parents

Children

Publications

5

Public-private partnerships from budget constraints: Looking for debt hiding?

Marco Buso, Frédéric Marty, Phuong Tra Tran · International Journal of Industrial Organization · 2016 · 94 citations · Full text

, , +14

Partnership financing and bank efficiency

Norfaizah Othman, Mariani Abdul-Majid, Aisyah Abdul-Rahman · Pacific-Basin Finance Journal · 2017 · 45 citations

, , +13

Tax credits, income support, and partnership decisions

Dan Anderberg · International Tax and Public Finance · 2008 · 22 citations

, , +15

Capital Restructuring and Accounting Compliance Costs: The Case of Publicly Traded Partnerships

Marjorie K. Shelley, Thomas C. Omer, T. J. Atwood · Journal of Accounting Research · 1998 · 20 citations

, , +16

Taxes and the Capital Structure of Partnerships, REIT’s, and Other Related Entities

James D. Shilling · RePEc: Research Papers in Economics · 1994 · 13 citations

, , +16

1–5 of 5

Authors

10

  1. AA
    Aisyah Abdul-Rahman

    National University of Malaysia, Malaysia

    1 publications · 45 citations

    1

    h-index

  2. DA
    Dan Anderberg

    Royal Holloway University of London, United Kingdom

    1 publications · 22 citations

    1

    h-index

  3. MK
    Marjorie K. Shelley

    University of Nebraska–Lincoln, United States

    1 publications · 20 citations

    1

    h-index

  4. MA
    Mariani Abdul-Majid

    National University of Malaysia, Malaysia

    1 publications · 45 citations

    1

    h-index

  5. FM
    Frédéric Marty

    Centre National de la Recherche Scientifique, France

    1 publications · 94 citations

    1

    h-index

1–5 of 10

Institutions

6

  1. Royal Holloway University of London

    Egham, United Kingdom

    1 h-index

    1 publications

    22 citations

  2. University of Padua

    Padua, Italy

    1 h-index

    1 publications

    94 citations

  3. International Islamic University Malaysia

    Kuala Lumpur, Malaysia

    1 h-index

    1 publications

    45 citations

  4. Université Côte d'Azur

    Nice, France

    1 h-index

    1 publications

    94 citations

  5. IPAG Business School

    Paris, France

    1 h-index

    1 publications

    94 citations

  6. National University of Malaysia

    Bangi, Malaysia

    1 h-index

    2 publications

    90 citations

1–6 of 6

Venues

  1. International Tax and Public Finance

    1 publications · 22 citations

    1

    h-index

  2. 1

    h-index

  3. Journal of Accounting Research

    JAR · 1 publications · 20 citations

    1

    h-index

  4. Pacific-Basin Finance Journal

    1 publications · 45 citations

    1

    h-index

  5. RePEc: Research Papers in Economics

    Repository · 1 publications · 13 citations

1–5