Taxes and Financial Distress: Evidence from Establishment-Level Data
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下载链接：
https://www.nber.org/papers/w35134
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资源简介：
We use establishment-level data to examine the relation between corporate taxes and financial distress. Using a border discontinuity design, we document that higher corporate income tax rates significantly increase financial distress, particularly for geographically concentrated firms, with sizable
提供机构：
美国国家经济研究局
创建时间：
2026-05-01
