As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from State Tax Changes
In: New Perspectives on Corporate Capital Structure
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- Heider, Florian & Ljungqvist, Alexander, 2015. "As certain as debt and taxes: Estimating the tax sensitivity of leverage from state tax changes," Journal of Financial Economics, Elsevier, vol. 118(3), pages 684-712.
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JEL classification:
- G0 - Financial Economics - - General
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
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