NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Corporate Taxes and Capital Structure: A Long-Term Historical Perspective

Francis A. Longstaff, Ilya A. Strebulaev

NBER Working Paper No. 20372
Issued in August 2014

---- Acknowledgements -----

We are grateful for helpful discussions with Alex Butler, Ivo Welch, and seminar participants at the U.S. Securities and Exchange Commission. We acknowledge Matthias Fleckenstein, Yuji Sakurai, and Mike Schwert for their capable research assistance. All errors are our responsibility. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.

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