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| Author: | Pilotte, E. |
| Title: | The Economic Recovery Tax Act of 1981 and corporate capital structure |
| Journal: | Financial Management
1990 : WINTER, VOL. 19:4, p. 98-107 |
| Index terms: | CORPORATION TAX CAPITAL STRUCTURE OF COMPANIES BUSINESS POLICY |
| Language: | eng |
| Abstract: | A test of a tax shield hypothesis, related to leverage ratios connected with the Economic Recovery Tax Act. Impact of nondebt tax shields. Safe harbour leasing. Determinants of capital structure change. Test and sample design. Leverage measures. Independent variables and regression design. Test design limitations. Empirical results. 3 Exhibits illustrate the study. |
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