Public consultation on the Entrepreneurship 2020 Action Plan

Europe lags behind its competitors in entrepreneurial attitudes and SMEs are the biggest source of new jobs and related growth. A European Entrepreneurship Action Plan is needed to address areas where entrepreneurial potential can be unleashed and where key bottlenecks can be overcome and obstacles to entrepreneurial activities removed. DG Enterprise and Industry of the […]

The Debt-Equity Tax Bias: consequences and solutions

The tax deductibility of interest payments in most corporate income tax systems coupled with no such measure for equity financing creates economic distortions and exacerbates leverage. This paper discusses the consequences of this debt bias and the possible remedies.

Debt vs Equity

EFB outlines the need to put equity on a level playing field with debt.

EFB Note on Debt Bias

This paper outlines the Institutional literature that has been published regarding the debt bias in taxation.