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| Author: | Gordon, R. H. Lee, Y. |
| Title: | Do taxes affect corporate debt policy? Evidence from U.S. corporate tax return data |
| Journal: | Journal of Public Economics
2001 : NOV, VOL. 82:2, p. 195-224 |
| Index terms: | COMPANY TAXATION DEBT USA |
| Language: | eng |
| Abstract: | The paper uses U.S. Statistics of Income (SOI) Corporate Income Tax Returns balance sheet data on all corporations, to estimate the effects of changes in corporate tax rates on the debt policies of firms of different sizes. Small firms face very different tax rates than larger firms, and relative tax rates have also changed frequently over time, providing substantial information to identify tax effects. |
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