The constant amortization scheme with multiple contracts
AUTOR(ES)
Faro, Clovis de
FONTE
Revista Brasileira de Economia
DATA DE PUBLICAÇÃO
2022
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.
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