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As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from State Tax Changes, Florian Heider, Alexander Ljungqvist. in New Perspectives on Corporate Capital Structure, Acharya, Almeida, and Baker. 2015

Florian Heider & Alexander Ljungqvist, 2015. "As certain as debt and taxes: Estimating the tax sensitivity of leverage from state tax changes," Journal of Financial Economics, vol 118(3), pages 684-712.

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