years. Our analysis also sheds light on heterogeneity in intertemporal income shifting across firms. We provide evidence for … cut to post-reform years. Our study analyzes whether depreciations and write-offs are used to achieve intertemporal income … a weaker reaction of loss firms resulting from a lower tax incentive. By contrast, we find stronger intertemporal income …

years. Our analysis also sheds light on heterogeneity in intertemporal income shifting across firms. We provide evidence for … cut to post-reform years. Our study analyzes whether depreciations and write-offs are used to achieve intertemporal income … a weaker reaction of loss firms resulting from a lower tax incentive. By contrast, we find stronger intertemporal income …

income shifting through the timing of dividends seems to be a drain on internal equity and cause increases in the … more likely to pay dividends, and high asset growth increases the probability of retaining all earnings. Intertemporal …

income shifting through the timing of dividends seems to be a drain on internal equity and cause increases in the … more likely to pay dividends, and high asset growth increases the probability of retaining all earnings. Intertemporal …

likely to pay dividends, and high asset growth increases the probability of retaining all earnings. Intertemporal income … shifting through the timing of dividends seems to be a drain on internal equity and cause increases in the corporations’ debt …