This paper discusses the consequences of this debt bias and the possible remedies.
JEL classification: H25, H32, G21, G32
Keywords: Taxation, Financial sector, Debt, Allowance for Corporate Equity, Comprehensive
Business Income Tax, corporate structure.
The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. They should
not be attributed to the European Commission. Any mistake and all interpretations are theirs and theirs only.