Tax Incentives and Borrowing

Publikation: Bidrag til tidsskriftTidsskriftartikelfagfællebedømt

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Tax Incentives and Borrowing. / Alan, Sule; Leth-Petersen, Søren; Munk-Nielsen, Anders.

I: Economics Letters, Bind 145, 2016, s. 162–164.

Publikation: Bidrag til tidsskriftTidsskriftartikelfagfællebedømt

Harvard

Alan, S, Leth-Petersen, S & Munk-Nielsen, A 2016, 'Tax Incentives and Borrowing', Economics Letters, bind 145, s. 162–164. https://doi.org/10.1016/j.econlet.2016.06.014

APA

Alan, S., Leth-Petersen, S., & Munk-Nielsen, A. (2016). Tax Incentives and Borrowing. Economics Letters, 145, 162–164. https://doi.org/10.1016/j.econlet.2016.06.014

Vancouver

Alan S, Leth-Petersen S, Munk-Nielsen A. Tax Incentives and Borrowing. Economics Letters. 2016;145:162–164. https://doi.org/10.1016/j.econlet.2016.06.014

Author

Alan, Sule ; Leth-Petersen, Søren ; Munk-Nielsen, Anders. / Tax Incentives and Borrowing. I: Economics Letters. 2016 ; Bind 145. s. 162–164.

Bibtex

@article{dfac961a89d0457192a7669e5798ab5e,
title = "Tax Incentives and Borrowing",
abstract = "We estimate the effect of a Danish 1987 tax reform, which reduced the tax rate applied to interest deductions from 73% to 50% for households with high incomes, but less for households with middle or low incomes. Using high quality panel data we find that households responded to the reduced tax subsidy by lowering interest payments and we find that the responsiveness to the tax subsidy varies by the initial level of interest payments.",
author = "Sule Alan and S{\o}ren Leth-Petersen and Anders Munk-Nielsen",
year = "2016",
doi = "10.1016/j.econlet.2016.06.014",
language = "English",
volume = "145",
pages = "162–164",
journal = "Economics Letters",
issn = "0165-1765",
publisher = "Elsevier",

}

RIS

TY - JOUR

T1 - Tax Incentives and Borrowing

AU - Alan, Sule

AU - Leth-Petersen, Søren

AU - Munk-Nielsen, Anders

PY - 2016

Y1 - 2016

N2 - We estimate the effect of a Danish 1987 tax reform, which reduced the tax rate applied to interest deductions from 73% to 50% for households with high incomes, but less for households with middle or low incomes. Using high quality panel data we find that households responded to the reduced tax subsidy by lowering interest payments and we find that the responsiveness to the tax subsidy varies by the initial level of interest payments.

AB - We estimate the effect of a Danish 1987 tax reform, which reduced the tax rate applied to interest deductions from 73% to 50% for households with high incomes, but less for households with middle or low incomes. Using high quality panel data we find that households responded to the reduced tax subsidy by lowering interest payments and we find that the responsiveness to the tax subsidy varies by the initial level of interest payments.

U2 - 10.1016/j.econlet.2016.06.014

DO - 10.1016/j.econlet.2016.06.014

M3 - Journal article

VL - 145

SP - 162

EP - 164

JO - Economics Letters

JF - Economics Letters

SN - 0165-1765

ER -

ID: 162343430