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Author: | Graham, J. R. |
Title: | Do personal taxes affect corporate financing decisions? |
Journal: | Journal of Public Economics
1999 : AUG, VOL. 73:2, p. 147-185 |
Index terms: | Company taxation Income tax Debt |
Freeterms: | Personal taxes |
Language: | eng |
Abstract: | This paper investigates the degree to which personal taxes affect corporate financing decisions. In cross-sectional regressions that control for personal taxes, debt usage is positively correlated with tax rates in each year 1980-1994, with significant coefficients in almost every year. |
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