The constant amortization scheme with multiple contracts

Detalhes bibliográficos
Autor(a) principal: Faro,Clovis de
Data de Publicação: 2022
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Revista Brasileira de Economia (Online)
Texto Completo: http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0034-71402022000200135
Resumo: Abstract For the case of a loan with constant payments, De-Losso et al. (2013) has shown that substituting a single contract by subcontracts, one for each of the n payments of the single contract, may result, depending on the financial institution opportunity cost, in substantial fiscal gain. The present paper extends its analysis to the case of the constant amortization scheme of debt financing. It is shown that the fiscal gain can be even greater.
id FGV-8_31fc2f46f59899e0a635e20b6cbb8c55
oai_identifier_str oai:scielo:S0034-71402022000200135
network_acronym_str FGV-8
network_name_str Revista Brasileira de Economia (Online)
repository_id_str
spelling The constant amortization scheme with multiple contractsconstant amortizationsmultiple contractsAbstract For the case of a loan with constant payments, De-Losso et al. (2013) has shown that substituting a single contract by subcontracts, one for each of the n payments of the single contract, may result, depending on the financial institution opportunity cost, in substantial fiscal gain. The present paper extends its analysis to the case of the constant amortization scheme of debt financing. It is shown that the fiscal gain can be even greater.Fundação Getúlio Vargas2022-06-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersiontext/htmlhttp://old.scielo.br/scielo.php?script=sci_arttext&pid=S0034-71402022000200135Revista Brasileira de Economia v.76 n.2 2022reponame:Revista Brasileira de Economia (Online)instname:Fundação Getulio Vargas (FGV)instacron:FGV10.5935/0034-7140.20220007info:eu-repo/semantics/openAccessFaro,Clovis deeng2022-12-14T00:00:00Zoai:scielo:S0034-71402022000200135Revistahttp://bibliotecadigital.fgv.br/ojs/index.php/rbe/issue/archivehttps://old.scielo.br/oai/scielo-oai.php||rbe@fgv.br1806-91340034-7140opendoar:2022-12-14T00:00Revista Brasileira de Economia (Online) - Fundação Getulio Vargas (FGV)false
dc.title.none.fl_str_mv The constant amortization scheme with multiple contracts
title The constant amortization scheme with multiple contracts
spellingShingle The constant amortization scheme with multiple contracts
Faro,Clovis de
constant amortizations
multiple contracts
title_short The constant amortization scheme with multiple contracts
title_full The constant amortization scheme with multiple contracts
title_fullStr The constant amortization scheme with multiple contracts
title_full_unstemmed The constant amortization scheme with multiple contracts
title_sort The constant amortization scheme with multiple contracts
author Faro,Clovis de
author_facet Faro,Clovis de
author_role author
dc.contributor.author.fl_str_mv Faro,Clovis de
dc.subject.por.fl_str_mv constant amortizations
multiple contracts
topic constant amortizations
multiple contracts
description Abstract For the case of a loan with constant payments, De-Losso et al. (2013) has shown that substituting a single contract by subcontracts, one for each of the n payments of the single contract, may result, depending on the financial institution opportunity cost, in substantial fiscal gain. The present paper extends its analysis to the case of the constant amortization scheme of debt financing. It is shown that the fiscal gain can be even greater.
publishDate 2022
dc.date.none.fl_str_mv 2022-06-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0034-71402022000200135
url http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0034-71402022000200135
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 10.5935/0034-7140.20220007
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv text/html
dc.publisher.none.fl_str_mv Fundação Getúlio Vargas
publisher.none.fl_str_mv Fundação Getúlio Vargas
dc.source.none.fl_str_mv Revista Brasileira de Economia v.76 n.2 2022
reponame:Revista Brasileira de Economia (Online)
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Revista Brasileira de Economia (Online)
collection Revista Brasileira de Economia (Online)
repository.name.fl_str_mv Revista Brasileira de Economia (Online) - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv ||rbe@fgv.br
_version_ 1754115906192015360

Registros relacionados