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Report on the Corporate Debt A Perspective on Leverage

ProQuest Congressional Research Digital Collection: Part A (1830-2003) Available online

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Format:
Book
Government document
Author/Creator:
Library of Congress. Congressional Research Service
Language:
English
Subjects (All):
Big business.
Corporations.
Income tax.
Physical Description:
1 online resource
Contained In:
ProQuest U.S. Congressional Research Digital Collection
Place of Publication:
[Washington, D.C.] [publisher not identified] 1991-1992
Summary:
Also examines policy issues relating to differential income tax treatment of corporate debt versus equity, and reviews possible changes in corporate debt tax treatment
CRS report, prepared by Kevin F. Winch and Gary W. Shorter for the Subcom on Securities, analyzing trends in and causes and effects of increased corporate debt during the 1980s
Examines measures of corporate debt and the increased reliance by corporations on debt rather than equity for new external financing, analyzes debt solvency ratios, and reviews cyclical concerns and leveraged buyout trends
Includes a glossary (pages 68-77), a bibliography (pages 78), and graphs and tables throughout
Notes:
CRS Report
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC
Vendor supplied data
Other Format:
Microfiche version Library of Congress. Congressional Research Service. Report on the Corporate Debt: A Perspective on Leverage. 91-S242-3
Publisher Number:
CRS-1991-ECN-0146
Access Restriction:
Restricted for use by site license

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