European Family Business Barometer
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The Debt-Equity Tax Bias: consequences and solutions (June 2012)
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.
EFB Note on Debt Bias
As a complement to the ‘Debt and Equity’ policy paper, this paper outlines the Institutional literature that has been published regarding the debt bias in taxation.
Consultation on the Entrepreneurship2020 Action Plan
This paper outlines EFB’s priorities for boosting Entrepreneurship accross the European Union.
Commission Recommendation on the Transfer of Business
In 1994, for the first time, the European Commission published recommendations to support the transfer of SMEs. These recommendations still hold true today and still important for family companies. At the time, it was estimated that almost 10% (30,000 companies and 300,000 jobs) of all bankruptcy petitions in SMEs were caused by a badly managed succession. For family […]