As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from State Tax Changes
Chapter in NBER book New Perspectives on Corporate Capital Structure (2015), Viral V. Acharya, Heitor Almeida, and Malcolm Baker, organizers
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Document Object Identifier (DOI): http://dx.doi.org/10.1016/j.jfineco.2015.01.004This chapter first appeared as NBER working paper w18263, As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from Exogenous State Tax Changes, Florian Heider, Alexander Ljungqvist