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Keywords: capital structure
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Journal Articles
Journal of the American Taxation Association (2023) 45 (2): 35–55.
Published: 01 September 2023
... findings document an economically significant effect of recent tax reform on firm behavior and advance understanding of how taxes affect capital structure. JEL Classifications: H26; H71; H72. 01 03 2021 10 05 2022 10 05 2022 2023 TCJA tax reform interest limitation capital...
