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Keywords: debt
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Journal Articles
Journal of the American Taxation Association (2023) 45 (2): 35–55.
Published: 01 September 2023
.... Specifically, we find that relative to unaffected U.S. firms, affected firms decrease leverage by 7.6 percent of assets, corresponding to $330 million per firm and $84.8 billion for the treatment sample. These results are driven by decreases in long-term domestic debt and by declines in new issuances rather...