Taxes Depress Corporate Borrowing: Evidence from Private Firms
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下载链接：
https://www.nber.org/papers/w32398
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资源简介：
We use variation in state corporate income tax rates to re-examine the relation between taxes and corporate leverage. Contrary to prior research, we find that corporate leverage rises after tax cuts for small private firms. An estimated dynamic equilibrium model shows that tax cuts make capital more
提供机构：
美国国家经济研究局
创建时间：
2024-05-01
