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Fabio B. Gaertner
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Journal Articles

Debt and Taxes? The Effect of Tax Cuts & Jobs Act of 2017 Interest Limitations on Capital Structure

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Richard D. Carrizosa, Fabio B. Gaertner, Daniel P. Lynch
Journal: Journal of the American Taxation Association
Journal of the American Taxation Association (2023) 45 (2): 35–55.
https://doi.org/10.2308/JATA-2021-010
Published: 01 September 2023
View articletitled, Debt and Taxes? The Effect of Tax Cuts & Jobs Act of 2017 Interest Limitations on Capital Structure
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Journal Articles

Proprietary Costs and the Reporting of Segment-Level Tax Expense

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Zero Deng, Fabio B. Gaertner, Daniel P. Lynch, Logan B. Steele
Journal: Journal of the American Taxation Association
Journal of the American Taxation Association (2021) 43 (1): 1–26.
https://doi.org/10.2308/JATA-19-002
Published: 01 March 2021
View articletitled, Proprietary Costs and the Reporting of Segment-Level Tax Expense
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