The Constant amortization scheme with multiple contracts
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2020-02
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Resumo
Since its inception by the Brazilian System of Home Financing (Sistema Financeiro de Habitação – SFH) in 1971, the constant amortization scheme has become a very popular method of debt financing, even competing, particularly for home financing, with the traditional method of constant payments.
Descrição
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.