The basis of assessment for the taxes payable by a company is the profit generated. This puts equity financing at a disadvantage if the borrowing costs incurred can be claimed as expenses for tax purposes. – See debt relief, financing costs, borrowed funds, zero distribution, loss compensation, tax. – Cf. Deutsche Bundesbank Monthly Report, January 2012, p. 15 (on the financing neutrality of corporate taxation; references):
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/
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