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Keywords: internal financing dependence
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Journal Articles
Intertemporal Income Shifting for Investment Reasons: Evidence from Private Firms
Available to Purchase
Journal of the American Taxation Association (2024) 46 (2): 151–176.
Published: 01 September 2024
... financing dependence investment efficiency private firms Tax reforms provide researchers with a natural experiment to examine the effects of corporate tax changes on a wide range of managerial and economic behaviors ( Slemrod 2018 ). The intended effect of tax reforms that decrease corporate tax...
