{"title":"具有多个契约的常数摊销方案","authors":"Clóvis de Faro","doi":"10.5935/0034-7140.20220007","DOIUrl":null,"url":null,"abstract":"For the case of the constant payments scheme of debt amortization, De-Losso, Giovannetti and Rangel (2013), proposed a multiple contracts variation that may imply, in terms of present values, substantial income tax reduction for the financial institutions granting the loans.","PeriodicalId":52490,"journal":{"name":"Revista Brasileira de Economia","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"The constant amortization scheme with multiple contracts\",\"authors\":\"Clóvis de Faro\",\"doi\":\"10.5935/0034-7140.20220007\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"For the case of the constant payments scheme of debt amortization, De-Losso, Giovannetti and Rangel (2013), proposed a multiple contracts variation that may imply, in terms of present values, substantial income tax reduction for the financial institutions granting the loans.\",\"PeriodicalId\":52490,\"journal\":{\"name\":\"Revista Brasileira de Economia\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-02-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Revista Brasileira de Economia\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.5935/0034-7140.20220007\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"Economics, Econometrics and Finance\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Revista Brasileira de Economia","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5935/0034-7140.20220007","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"Economics, Econometrics and Finance","Score":null,"Total":0}
The constant amortization scheme with multiple contracts
For the case of the constant payments scheme of debt amortization, De-Losso, Giovannetti and Rangel (2013), proposed a multiple contracts variation that may imply, in terms of present values, substantial income tax reduction for the financial institutions granting the loans.
期刊介绍：
A Revista Brasileira de Economia (RBE) é a mais antiga publicação de Economia do Brasil, e a segunda mais antiga da América Latina. Seus fundadores foram Arizio de Viana, o primeiro editor, e Eugênio Gudin, um dos mais influentes economistas da história brasileira. A RBE foi apresentada no seu primeiro número pelo professor Luiz Simões Lopes, em uma Introdução que poderia constar ainda hoje de qualquer número da revista.
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