The effect of tax law changes on corporate investment and financing behavior: Empirical evidence from changes brought about by the Economic Recovery Tax Act of 1981.

The effect of tax law changes on corporate investment and financing behavior: Empirical evidence from changes brought about by the Economic Recovery Tax Act of 1981.

This dissertation examines the relationship between debt and investment-related tax shields using changes in these classes of tax shields scaled by expected operating earnings following the passage of the Economic Recovery Tax Act(ERTA) in 1981. The substitution effect predicts that a negative relat...

Full description

Bibliographic Details
Main Author: Trezevant, Robert Heath.
Other Authors: Dhaliwal, Dan S.
Language:en
Published: The University of Arizona. 1989
Subjects:
Corporations > Taxation > United States.
Tax incentives > United States.
Online Access:http://hdl.handle.net/10150/184897

Internet

http://hdl.handle.net/10150/184897

Similar Items