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- W103582414 abstract "Prior research on the tax shield substitution effect has examined the rela- tion between a firm's debt and its invest- ment tax shields. I extend this previous research by examining the response of a portfolio of deductible noninvestment ac- tivities to the increased investment tax shields offered by the Economic Recovery Tax Act of 1981. The major finding is that interest expense, the provision for bad debts, and labor utilized were each treated as a substitute for investment tax shields. Some (no) evidence is found for the hypothesis that pension funding levels (advertising expenditures) were also treated as an investment tax shield substi-" @default.
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- W103582414 date "1994-06-01" @default.
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- W103582414 title "HOW DID FIRMS ADJUST THEIR TAX-DEDUCTIBLE ACTIVITIES IN RESPONSE TO THE ECONOMIC RECOVERY TAX ACT OF 1981?" @default.
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- W103582414 doi "https://doi.org/10.1086/ntj41789067" @default.
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