Report: Why Businesses Use Debt, Rebel A. Cole, Ph.D.

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Rebel Cole, Professor of Finance in the Driehaus College of Business at Chicago’s DePaul University, explains why companies acquire debt. He details the reasons why a business uses debt to finance a portion of its investments and explains how this is beneficial to the firm. His booklet explains the differences between debt and equity, explores the..

Limiting corporate interest deductibility reduces long-run growth — New EY Study

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Macroeconomic analysis of a revenue-neutral reduction in the corporate income tax rate financed by an across-the-board limitation on corporate interest expenses by EY’s Quantitative Economics and Statistics (QUEST) group Commissioned by the BUILD Coalition, July 2013. In the midst of increased momentum surrounding tax reform, new research from EY shows that limiting interest deductibility to..