As certain as debt and taxes : estimating the tax sensitivity of leverage from state tax changes
Year of publication: |
December 2015
|
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Authors: | Heider, Florian ; Ljungqvist, Alexander |
Published in: |
Journal of financial economics. - Amsterdam [u.a.] : Elsevier, ISSN 0304-405X, ZDB-ID 187118-3. - Vol. 118.2015, 3, p. 658-683
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Subject: | Capital structure | Taxes | Tradeoff theory | Dynamic capital structure models | Natural experiments | Debt | Government borrowing | Kapitalstruktur | Fremdkapital | Debt financing | Theorie | Theory | Unternehmensfinanzierung | Corporate finance | Öffentliche Schulden | Public debt | Ländersteuer | State tax | Verbindlichkeiten | Corporate debt |
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