The Effect of Expected Effective Corporate Tax Rates on Incremental Financing Decisions /
This paper uses U.S. panel data to estimate the effect of expected effective corporate tax rates on firm's leverage. The paper directly estimates expected corporate tax rates using rational expectations. The estimated measures of the expected effective tax rates of firms are related to a contin...
| Autor principal: | |
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| Format: | Revista |
| Idioma: | English |
| Publicat: |
Washington, D.C. :
International Monetary Fund,
1997.
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| Col·lecció: | IMF Working Papers; Working Paper ;
No. 1997/046 |
| Accés en línia: | Full text available on IMF |