Graham, John R.; Mills, Lillian F. - In: Journal of Accounting and Economics 46 (2008) 2-3, pp. 366-388
We document that simulated corporate marginal tax rates based on financial statement data [Shevlin, T., 1990. Estimating corporate marginal tax rates with asymmetric tax treatment of gains and losses. The Journal of the American Taxation Association 11, 51-67; Graham, J., 1996a. Debt and the...
