As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from State Tax Changes

Florian Heider & Alexander Ljungqvist

Published Date December 2015

DOI 10.1016/j.jfineco.2015.01.004

CONFERENCE HELD April 5-6, 2013

Book organizers: Viral V. Acharya, Heitor Almeida & Malcolm Baker

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Alexander Ljungqvist
Ljungqvist gratefully acknowledges the generous hospitality of the European Central Bank while working on this project. The views expressed in this paper do not necessarily reflect those of the ECB or the Eurosystem.
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Florian Heider and Alexander Ljungqvist, New Perspectives on Corporate Capital Structure (Journal of Financial Economics 118(3), 2013), chap. 7, https://www.nber.org/books-and-chapters/new-perspectives-corporate-capital-structure/certain-debt-and-taxes-estimating-tax-sensitivity-leverage-state-tax-changes.

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