Trade Credit and Taxes
收藏NBER2012-05-01 更新2025-01-04 收录
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https://www.nber.org/papers/w18107
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This paper analyzes the extent to which firms use trade credit to reallocate capital in response to tax incentives. Tax-induced differences in pretax returns encourage the use of trade credit to reallocate capital from firms facing low tax rates to those facing high tax rates. Evidence from the
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美国国家经济研究局创建时间：
2012-05-01
