How Did Firms Adjust Their Tax-Deductible Activities in Response to the Economic Recovery Tax Act of 1981?
A study of debt policy and changes to deductible noninvestment activities firms made in response to ERTA (1981). Tradeoffs were made between activities that generate tax shields, interest expenses, pension expenses, and labor expenses.
Year of publication: |
1994
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Authors: | Trezevant, Robert |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 47.1994, 2, p. 253-71
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Publisher: |
National Tax Association - NTA |
Saved in:
freely available
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