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- W2247409973 abstract "This paper is the first attempt to provide an ex-post evaluation of theimpact of the much debated Italian Partial ACE scheme (better knownas �Dit�) in the period between 1997 and 2000. In its essence, this schemeallowed for partial deductibility of the cost of equity thus partially offsettingfull deductibility of interests paid on debt and approaching financialneutrality. We start from a description of the Italian Partial ACE schemeto show main determinants of the choice between debt and equity. Then,we construct an econometric model to explain the choice to use the ItalianPartial ACE by Italian corporations in year 2000. Applying this model toa sample containing more than 16.000 observations and controlling alsofor the tax position of the firm and for heterogeneity of legal types we findthat while, as expected, profitability is positively related to the probabilityto use the Italian Partial ACE in year 2000 this probability is relatedin an unexpected way to the interest rate. We propose two alternativeexplanations of these results and thereby indicate directions for futureresearch." @default.
- W2247409973 created "2016-06-24" @default.
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- W2247409973 date "2005-01-01" @default.
- W2247409973 modified "2023-09-27" @default.
- W2247409973 title "Ex-post evaluation of tax reforms: the case of the Italian Partial Ace" @default.
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