Debt and taxes? : the effect of Tax Cuts & Jobs Act of 2017 interest limitations on capital structure
Year of publication: |
2023
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Authors: | Carrizosa, Richard D. ; Gaertner, Fabio B. ; Lynch, Daniel P. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 45.2023, 2, p. 35-55
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Subject: | TCJA | tax reform | interest limitation | capital structure | debt | Kapitalstruktur | Capital structure | Steuerreform | Tax reform | Steuerwirkung | Tax effects | Steuerpolitik | Tax policy | Öffentliche Schulden | Public debt |
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