[lbo-talk] The tax deductibility of debt

Doug Henwood dhenwood at panix.com
Tue Aug 31 14:52:05 PDT 2010


On Aug 31, 2010, at 5:12 PM, Max Sawicky wrote:


> For a business you could say interest is taxed to the recipient, so taxation
> at the corporate level would be double-taxation. By that logic they should
> deduct dividends too. Or not deduct interest to have parity with dividends.

I think the logic is that interest is a cost of capital, while dividends are a distribution from profits.

Doug



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