FINANCIAL SECTOR REFORMS, CORPORATE FINANCING AND THE TAX SYSTEM IN INDONESIA

FINANCIAL SECTOR REFORMS, CORPORATE FINANCING AND THE TAX SYSTEM IN INDONESIA

A number of testable implications are generated for corporate financing in Indonesia. In particular, the impacts of the 1983 financial reforms and the tax system are analysed. Empirical evidence and tests indicate a bias away from equity finance and trends in various financial series.

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Bibliographische Detailangaben
Veröffentlicht in:Savings and development 1991-01, Vol.15 (2), p.97-107
Hauptverfasser: Husnan, Suad, Theobald, Michael
Format: Magazinearticle
Sprache:eng
Schlagworte:
Bank credit
Banking reforms
Corporate bonds
Corporate taxes
Dividends
Equity
Income taxes
Tax reform
Taxable bonds
Taxation systems
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Zusammenfassung:A number of testable implications are generated for corporate financing in Indonesia. In particular, the impacts of the 1983 financial reforms and the tax system are analysed. Empirical evidence and tests indicate a bias away from equity finance and trends in various financial series.
ISSN:0393-4551