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Teses / dissertações sobre o tema "Brazilians in foreign countries"

Autor: Grafiati

Publicado: 25 de julho de 2024

Última modificação: 31 de julho de 2025

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1

Scott, Dorris. "Made in Brazil, consumed in Japan a look at the economic subjectivities and consumption places of Nikkei immigrants in Japan /." [Kent, Ohio] : Kent State University, 2008. http://rave.ohiolink.edu/etdc/view?acc_num=kent1208549280.

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Thesis (M.A.)--Kent State University, 2008.<br>Title from PDF t.p. (viewed May 29, 2008). Advisor: Shawn M. Banasick. Keywords: Japan, Brazil, immigration, transnationalism. Includes bibliographical references (p. 105-108).

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2

Tambourgi, Patricia Vilarinho. "O Sistema Humanitário Internacional no século XXI: os doadores não DAC e o caso brasileiro." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/101/101131/tde-28112017-133645/.

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A arquitetura do Sistema Humanitário Internacional no século XXI está em expansão. Não somente os recursos aportados têm crescido, como também o número de atores envolvidos como doadores, tais como organizações internacionais governamentais e não governamentais. Os países são os maiores provedores de assistência humanitária, e este grupo também apresenta ampliação. Tradicionalmente, os países membros do Comitê de Assistência ao Desenvolvimento, da Organização para Cooperação e Desenvolvimento Econômico (DAC/OCDE) são os atores mais antigos do sistema humanitário contemporâneo e os que mais apo

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3

Hartmann, Alberto. "Brasil e África : 30 anos de cooperação entre Brasília e Maputo." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/79049.

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A presente pesquisa investiga os principais movimentos diplomáticos e econômicos que ocorreram nas relações internacionais entre Brasil e Moçambique nos últimos 30 anos. Objetiva-se compreender aqui o que causou as fortes oscilações em tais relações neste período, nomeadamente o seu aprofundamento no último decênio, quando foram alcançados não só ganhos quantitativos, mas também ganhos qualitativos, a partir de uma intensa cooperação internacional. Para tanto, faz-se uso de três instrumentos de análise, quais sejam: acordos de cooperação, fluxos comerciais e visitas presidenciais. A partir dos

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4

Mahmoud, Khalid Salah el-Dien Taha. "Agricultural foreign trade among Arab countries /." Berlin : Köster, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013306609&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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5

Al-hijazi, Yahya Z. D. "Developing countries and foreign direct investment." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape9/PQDD_0025/MQ50916.pdf.

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6

Alhijazi, Yahya Z. D. "Developing countries and foreign direct investment." Thesis, McGill University, 1999. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=21670.

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Along with international trade, foreign direct investment (FDI) has been the engine driving the current economic globalization of the world economy. The growth rate of FDI, which exceeded that of international trade and world output throughout the 1990s, raises important questions regarding the value of FDI to developing countries as host countries to FDI and the role it can play in their development.<br>In an attempt to answer these questions, this thesis tackles the main issues underlining FDI and developing countries. After analysing the pros and cons of FDI for developing countries and oth

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7

Шевченко, Тетяна Іванівна, Татьяна Ивановна Шевченко, and Tetiana Ivanivna Shevchenko. "Recycling resources: experience of foreign countries." Thesis, Вид-во СумДУ, 2010. http://essuir.sumdu.edu.ua/handle/123456789/8279.

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8

Ghosh, Dastidar Amrita. "Foreign Direct Investment, Foreign Aid, and Socioeconomic Infrastructure in Developing Countries." DigitalCommons@USU, 2013. https://digitalcommons.usu.edu/etd/1976.

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During the 1970s and 1980s, developing countries, skeptical of foreign investment, imposed several barriers on entry of foreign capital. However, the late 1980s and 1990s marked the onset of globalization, which integrated the whole world into a single global economy. The once-conservative developing nations, realizing the multifarious benefits of foreign direct investment (FDI), began encouraging entry of foreign firms, using various incentives, such as tax holidays, production subsidies, cash grants, labor training grants, and import duty exemptions. Gradually, FDI and foreign aid became two

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9

Khayat, Sahar. "Developing countries' foreign direct investment and portfolio investment." Thesis, University of Leicester, 2016. http://hdl.handle.net/2381/38031.

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This thesis is a collection of three empirical essays on foreign direct investment and cross-border portfolio investment. The objective of the first essay entitled: “Oil and the Location Determinants of Foreign Direct Investment in MENA Countries” is to investigate the effect of oil as a proxy for natural resources and the main location determinants of foreign direct investment. Moreover, this paper examines whether oil as a proxy for natural resources in the host countries alters the relationship between natural resources and institutional quality. The result of the interaction, which is the

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10

Shah, Mumtaz Hussain. "Essays on foreign direct investment in developing countries." Thesis, University of Leicester, 2011. http://hdl.handle.net/2381/10296.

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The first chapter assesses the relative importance of WTO accession in general and that of its three major components, that is, TRIMS, TRIPS and liberalisation in particular in increasing a developing country’s attractiveness for overseas investors. Using annual data for a panel of 90 developing countries over the years 1980-2007, I found that trade and investment liberalization, removal of market distortions through TRIMS, strengthening and worldwide harmonisation of IPR standards through TRIPS adds to a developing country’s ability to host additional FDI. Consistent with the prediction of th

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11

Udomkerdmongkol, Manop. "Essays on Foreign Direct Investment in Developing Countries." Thesis, University of Nottingham, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.518740.

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12

Hnatyshyn, M. "Environmentally safe foreign trade liberalization in developing countries." Thesis, Sumy State University, 2014. http://essuir.sumdu.edu.ua/handle/123456789/36081.

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According to the peculiarities of the impact of global trade liberalization on the environment in developing countries, we have offered the main ways to ensure environmentally safe trade liberalization in developing countries (Table 1). We have grouped them into five main areas and suggested remedies to prevent environmental losses from trade liberalization for each of the areas. These tools include conducting internal economic reforms, reforming national system of environmental protection, involving wider public of the country and changing foreign economic activity orientation of the country

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13

Lockwood, William George. "Foreign aid and economic growth in developing countries." Diss., The University of Arizona, 1990. http://hdl.handle.net/10150/185020.

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Foreign aid is a relatively new form of economic exchange between nations, yet in only a few decades it has become a persistent structural element of the modern world-system. Conventional theories of economic development view foreign aid as a "flow" of financial resources into an economy and argue that it accelerates economic growth in the less developed countries by supplementing the domestic capital resources that are available for development. Dependency theory and the world-system perspective conceive of foreign aid as a "structural" feature of the recipient economy and suggest that it ret

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14

Farr, Fabian. "Determinants of foreign direct investment and foreign direct investment in agriculture in developing countries." Thesis, Kansas State University, 2017. http://hdl.handle.net/2097/36241.

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Master of Agribusiness<br>Department of Agricultural Economics<br>Allen M. Featherstone<br>Understanding determinants of Foreign Direct Investment (FDI) and Agricultural Foreign Direct Investment (AGFDI) is vital to policy makers in developing countries. FDI is a source of capital for the host country that does not affect its debt balance. Even so, technological spillover, better infrastructure as well as an increase in value added and market access have been the source of motivation to increase efforts to attract FDI. As for AGFDI, ongoing uncertainty with the financial markets created a shif

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15

Zhang, Jian. "The impact of trade related investment measures in developing countries." Thesis, University of Hawaii at Manoa, 2003. http://proquest.umi.com/pqdweb?index=0&did=765888031&SrchMode=1&sid=6&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1209144977&clientId=23440.

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16

Protsenko, Alexander. "Vertical and Horizontal Foreign Direct Investments in Transition Countries." Diss., lmu, 2004. http://nbn-resolving.de/urn:nbn:de:bvb:19-21058.

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17

Hauser, Frank. "Country Risk and Foreign Direct Investments in Transition Countries." Diss., lmu, 2006. http://nbn-resolving.de/urn:nbn:de:bvb:19-49002.

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18

Ahmed, Akhter, and edu au jillj@deakin edu au mikewood@deakin edu au wildol@deakin edu au kimg@deakin. "THE MACROECONOMIC IMPACT OF FOREIGN AID TO DEVELOPING COUNTRIES." Deakin University. School of Economics, 1996. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20040907.174003.

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The thesis looks at the macroeconomic impact of foreign aid. It is specially concerned with aid's impact on the public sector of less developed countries < LDCs> . Since the overwhelming majority of aid is directed to the public sector of LDCs, one can only understand the broader macroeconomic impact of aid if one first understands its impact on this sector. To this end, the thesis econometrically estimates " fiscal response" models of aid. These models, in essence, attempt to shed light on public sector fiscal behaviour in the presence of aid inflows, being specially concerned with the way a

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19

Hyun, Hea-Jung. "Three essays on foreign direct investment in developing countries." [Bloomington, Ind.] : Indiana University, 2006. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3215176.

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20

Prasad, Kodiyat Tiju. "Foreign direct investment from developing countries: a systematic review." Thesis, Cranfield University, 2009. http://dspace.lib.cranfield.ac.uk/handle/1826/6576.

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The privileges of integration with the global economy have led developing countries to embark on a path of liberalisation and globalisation. This resulted in rapid growth of inward and outward foreign direct investment from developing countries. In the last two decades there is an increasing trend of outward FDI from developing countries to both developed and developing countries. This dissertation focuses on exploring the literature on outward FDI from developing countries, and internationalisation process of developing country multinationals which are considered to be carriers to investment

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21

Keeley, Alexander Ryota. "Foreign Direct Investment in Renewable Energy in Developing Countries." Kyoto University, 2018. http://hdl.handle.net/2433/232433.

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22

Bagus, Shereen. "The impact of foreign bank ownership on developing countries." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/23713.

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The recent LIBOR rate scandal in which Barclays received a sizeable fine for their role in the exploitation of the Interbank rate has had a negative reputational impact on Absa, as Barclays’ owns more than 50.1 per cent of Absa’s shares. This raises the question as to what the impact is of foreign bank ownership on a developing country.The purpose of this research is to ascertain whether a developing country can attain economic growth benefits in the form of increased levels of competition and efficiency in its banking sector, by implementing the foreign bank entry or more specifically the for

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23

Le, Goff Maëlan. "Migrant remittances, foreign aid and development of recipient countries." Thesis, Clermont-Ferrand 1, 2012. http://www.theses.fr/2012CLF10398.

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Cette thèse de doctorat étudie les effets des envois de fonds issus des migrations sur le développement des pays d’origine des migrants et compare ces effets avec ceux de l’aide publique au développement. Dans une première partie, nous étudions les effets des envois de fonds des migrants sur le développement des pays récipiendaires. Il apparaît que les envois de fonds réduisent les inégalités intra-Pays dans les pays relativement plus riches, dont les coûts d’émigration sont faibles et dont la part des émigrés qualifiés est peu importante (Chapitre 1). L’effet sur la croissance économique en A

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24

Kariuki, Caroline Wanjiru. "The determinants of foreign direct investment in African countries." Thesis, Curtin University, 2014. http://hdl.handle.net/20.500.11937/2544.

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This research examines the significance of economic risk, financial risk, political risk, commodity price index performance, world stock market index performance, gross fixed capital formation, openness to trade, and the availability of a stock market in a host country in influencing FDI flows into African countries. Thirty five countries are included in this research, which uses panel data analysis. Annual data are used with a time period of 27 years.

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25

Reiter, Sandra L. "The institutions of foreign direct investment in developing countries and social/economic outcomes : a justice perspective /." Thesis, Connect to this title online; UW restricted, 2006. http://hdl.handle.net/1773/8708.

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26

Bowen, Janine Louise. "Investigating the relationship between foreign aid and economic growth in recipient countries." The Ohio State University, 1994. http://rave.ohiolink.edu/etdc/view?acc_num=osu1272453688.

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27

Yip, Pui-yu Janice, and 葉沛渝. "Health food regulations in foreign countries: implications in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2009. http://hub.hku.hk/bib/B45175330.

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28

Salazar-Xirinachs, Jose Manuel. "The state, foreign trade and economic integration in developing countries." Thesis, University of Cambridge, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.282910.

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29

Hess, Michael. "Doorways to Development: Foreign Direct Investment Policies in Developing Countries." ScholarWorks@UNO, 2008. http://scholarworks.uno.edu/td/680.

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Foreign direct investment (FDI) is a key option for economic growth in most, if not all, developing countries. However, not all developing countries are equally open to foreign investment. Some restrict foreign equity, while others encourage multinational corporations to enter their markets. Because FDI involves outsiders entering national markets and profits, it is very political. FDI can bring economic benefits, such as jobs and new technology, but it may also entail economic costs, such as increased competition for national businesses. FDI may also bring political costs, as governments that

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30

Le, Hang Minh. "Foreign direct investment and economic growth : evidence from ASEAN countries." Thesis, Durham University, 2004. http://etheses.dur.ac.uk/1742/.

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31

Rai, Kalyani. "Impacts of foreign assistance on less-developed countries' agricultural productivity." Thesis, Virginia Tech, 1987. http://hdl.handle.net/10919/45882.

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<p>The purpose of this study was to analyze the effects of foreign assistance on lessâ developed countriesâ agricultural productivity. The study employed a Cobb- Douglas production function model. Several alternative model specifications were utilized in an attempt to model the true relationship between agricultural inputs and output. First, the foreign aid variable was included as a distributed lag of past foreign aid receipts and then as a three years moving average of aid expenditures. Second, dummy variables were introduced to allow the effects of aid to differ by income levels, yearly

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32

Chetty, Sanusha. "The Rationale for Renminbi-denominated foreign reserves for African countries." Diss., University of Pretoria, 2015. http://hdl.handle.net/2263/52367.

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International Monetary Fund ( IMF ) member countries are required to hold foreign reserves denominated in reserve currencies and China has indicated its intention to obtain a reserve currency issuer status. Given increased Sino-Africa trade, African countries may consider strategically realigning their foreign reserves to assist China, in order to secure beneficial trade arrangements. The purpose of this research was to evaluate the suitability of Renminbi-denominated foreign reserves for African countries, with a particular focus on Gross Domestic Product ( GDP ) growth. Africa could improve

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33

Pomeroy, Roger Thorsten. "Optimal currency pegs for primary producing countries." Thesis, Virginia Polytechnic Institute and State University, 1985. http://hdl.handle.net/10919/101250.

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The paper compares several methods a developing country can use to select a basket of currencies against which to peg its exchange rate, if the country's goal is to minimize variations in its real effective exchange rate. Data over the period 1973-1983 for Zaire, Zambia, Chile and Peru are used to compare the lowest variance exchange rate pegs that are obtained by: a) using different formulas to calculate the indexes of exchange rate variability, b) using different types of weights in the formulas (e.g., weighting bilateral exchange rate fluctuations by export, import or total trade), and c) c

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34

Phan, Thu Anh. "Do Different Political Regime Types Use Foreign Aid Differently to Improve Human Development?" Thesis, University of North Texas, 2009. https://digital.library.unt.edu/ark:/67531/metadc12182/.

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Existing literature on foreign aid does not indicate what type of political regime is best to achieve human development outcomes or use aid funds more efficiently. I contend that political leaders of different regime types have personal incentives that motivate them to utilize foreign aid to reflect their interests in providing more or less basic social services for their citizens. Using a data set of 126 aid-recipient countries between the years of 1990 and 2007, I employ fixed effects estimation to test the model. The overall results of this research indicate that foreign aid and democratic

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35

Kellett, Ken. "Bilateral aid in Canada's foreign policy : the human rights rhetoric-practice gap." Thesis, Lethbridge, Alta. : University of Lethbridge, Dept. of Political Science, c2013, 2013. http://hdl.handle.net/10133/3298.

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Successive Canadian federal governments have officially indicated their support of human rights in foreign policy, including as they relate to aid-giving. This thesis quantitatively tests this rhetoric with the actual practice of bilateral aid-giving in two time periods – 1998-2000 and 2007-2009. This, however, revealed that Canada has actually tended to give more bilateral aid to countries with poorer human rights records. A deeper quantitative analysis identifies certain multilateral memberships – notably with the Commonwealth, NATO, and OECD – and the geo-political and domestic consideratio

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36

Uesugi, Takeshi. "Slippery bridge : Chinese diaspora and narratives of self and community." Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=79983.

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This thesis examines the identities and the narratives of Overseas Chinese. Through discussing their history, I explore how the overseas Chinese came to imagine themselves as a community called 'Chinese Diaspora', which is ostensibly held together by the imagination of a 'homeland' in a faraway place in the distant past. By examining autobiographical texts, I discuss how the 'Chineseness' they maintained throughout the migration is founded upon such a virtual reality, and how this in turn is experienced by the individuals. Taking the narratives as something that both reflect and constru

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37

陳家恩 and Ka-yan Chan. "The role of migration in China's regional development: a local study of southern China." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1990. http://hub.hku.hk/bib/B31209567.

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38

Bai, Xue. "Evaluation and suggestions on EU development assistance policy." Thesis, University of Macau, 2012. http://umaclib3.umac.mo/record=b2595841.

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Gillies, David 1952. "Between ethics and interests : human rights in the north-south relations of Canada, The Netherlands, and Norway." Thesis, McGill University, 1992. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=41264.

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This study examines human rights in the North-South relations of three internationalist countries: Canada, the Netherlands, and Norway. It pays special attention to the integration of human rights in development aid policy, particularly the use of political conditionality. The theoretical framework examines the explanatory power of political Realism. A hypothesis linking policy assertiveness with the perceived costs to other national interests is tested by selecting Western states most likely to disprove Realist assumptions, and by choosing at least two Third World cases for each aid donor: on

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40

au, H. Chang@curtin edu, and Hyun Chang. "Cross-Cultural Adjustment of Expatriate Managers: A Comparative Study of Australian Managers Working in Korea and Korean Managers Working in Australia." Murdoch University, 2008. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20080908.105229.

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International assignments are increasingly important in the global business world but many assignments end up in failure causing heavy losses on many expatriates and their organizations. This study employees a multi-dimensional approach, as suggested by much of the literature on international assignments of Australian expatriates in Korea and Korean expatriates in Australia. Hierarchical regression indicated that their expatriate success in performance can be accurately predicted by Family Adaptation how well the family adapted to the overseas location, Nationality where Korean responden

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Mavrotas, George. "The effectiveness of foreign aid : a study using disaggregated data." Thesis, University of Oxford, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.389789.

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Javidan, Darugar Mohammad Reza. "International Economic Dependency and Human Development in Third World Countries." Thesis, University of North Texas, 1996. https://digital.library.unt.edu/ark:/67531/metadc278243/.

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This study empirically tested the two competing development theories--modernization and dependency/world-system. Theoretical and methodological approaches suggested by these two paradigms offer opposing interpretations of the incorporation of the Third World countries into the world capitalist system. Therefore, they provide conflicting and, at times, confusing guidelines on the ways available to enhance the well-being of the general populations in these countries. To shed light on the subject matter, this study uses a few specific indicators of economic growth and human development by compari

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43

Bang, Minhee. "Representation of foreign countries in the US press : a corpus study." Thesis, University of Birmingham, 2009. http://etheses.bham.ac.uk//id/eprint/902/.

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This study examines the representation of foreign countries in two US newspapers, the New York Times and the Washington Post. The corpus comprises foreign news reports between the years 1999-2003 amounting to approximately 42 million words of running text. The thesis presents 5 analyses each focusing on collocational and semantic patterns of a given set of keywords. In the first study, premodifiers of the keywords countries/ country/ nations/ nation are examined. It is argued that the semantic patterns of the premodifers construe a hierarchy and polarity among the countries concerned. In the s

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44

Veselková, Martina. "Ethics in Advertising. The Comparison of Czech Republic and Foreign Countries." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-77030.

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This thesis deals with the ethics approaches in advertising in different countries. First of all I describe the culture influence to the ethical values in the countries which need to be respected in the advertising appeal selection especially in the international advertising. In order to identify the concrete ethical values and attitudes in particular countries, the legal regulations and self-regulatiuons rules in advertising were analyzed. Furthermore, I choosed the unethical ads in particular countries and explained that approach through the theory of Hofstede's Cultural Dimension Model. The

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Napleton, Stephen. "Aid versus foreign direct investment efficiently producing growth in developing countries /." CONNECT TO ELECTRONIC THESIS, 2008. http://hdl.handle.net/1961/6200.

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Abbas, Syed A. "An Empirical Analysis of Foreign Aid and Remittances in Developing Countries." Thesis, Griffith University, 2021. http://hdl.handle.net/10072/406076.

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Foreign aid and remittances are the two major sources of external development finance for many developing countries. Levels of foreign aid received have improved gradually over the last few decades, while remittances have increased phenomenally in the developing world—especially over the last two decades. There is, therefore, a great amount of interest from researchers in the effectiveness of remittances and foreign aid in promoting macroeconomic stabilisation, growth and development. Apart from the important roles played by these financial flows, the question arises as to whether these two fl

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47

Morcos, Peter. "Effective Organizational Culture Strategies for a Firm Operating in Foreign Countries." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5754.

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Organizational culture is a significant driver of success for firms, especially for those considering expansion to foreign countries. The purpose of this single case study was to explore effective cultural-oriented strategies that senior business leaders use to align the organization's culture with foreign countries' cultures to improve organizational performance in foreign countries. The target population was 8 current and former senior managers of a firm operating in 16 countries. Data were collected via a mix of videoconference and face-to-face interviews and the firm's archival documents,

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48

Gerussi, Elisa <1982&gt. "International openness in transition countries: further evidence on foreign direct investment." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2012. http://amsdottorato.unibo.it/4723/1/gerussi_elisa_tesi.pdf.

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The thesis focuses on the process of international openness of Transition Countries. This study provides a theoretical analysis based on reference literature, and an empirical analysis which is aimed at estimating some main effects of Foreign Direct Investment. Transition has represented a highly complex phenomenon, characterized by several aspects, whose interaction has shaped the developmental path of each country involved. Although the thesis focuses on economic issues it is outstanding to underline that Transition implies political, institutional, and even social deep changes, which must b

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49

Gerussi, Elisa <1982&gt. "International openness in transition countries: further evidence on foreign direct investment." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2012. http://amsdottorato.unibo.it/4723/.

Texto completo da fonte

Resumo:

The thesis focuses on the process of international openness of Transition Countries. This study provides a theoretical analysis based on reference literature, and an empirical analysis which is aimed at estimating some main effects of Foreign Direct Investment. Transition has represented a highly complex phenomenon, characterized by several aspects, whose interaction has shaped the developmental path of each country involved. Although the thesis focuses on economic issues it is outstanding to underline that Transition implies political, institutional, and even social deep changes, which must b

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50

Simionato, Greta <1997&gt. "Do countries corporate income tax policy affect foreign subsidiaries financing decisions?" Master's Degree Thesis, Università Ca' Foscari Venezia, 2022. http://hdl.handle.net/10579/22010.

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Most countries in the world allow for the deduction of interest payment from the computation of the tax base used for the application corporate income taxation. The same treatment is not afforded to dividends, thus introducing a debt bias with considerable consequences for the capital structure of firms and for their financing decision. In light of the role played by excessive leverage in the Great Financial Crisis, many – including the IMF and the European Commission - are advocating for an equal corporate tax treatment of equity and debt. To this aim, a few countries have introduced Allowan

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