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Keywords: personal income taxes
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Journal Articles
The Accounting Review (2019) 94 (1): 1–24.
Published: 01 January 2019
...Christopher S. Armstrong; Stephen Glaeser; Sterling Huang; Daniel J. Taylor ABSTRACT We examine the relation between managers' personal income tax rates and their corporate investment decisions. Using plausibly exogenous variation in federal and state tax rates, we find a positive relation between...
Includes: Supplementary data