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- W1571647500 abstract "The traditional view is that interest deductibility encourages firms to use debt financing; however, some argue that the personal tax disadvantage to interest offsets the corporate tax advantage. 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. A specification that adjusts tax benefits for the personal tax penalty statistically dominates a specification that does not. The positive (negative) effect of corporate (personal) taxes on debt usage is distinctly identified." @default.
- W1571647500 created "2016-06-24" @default.
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- W1571647500 date "1998-01-01" @default.
- W1571647500 modified "2023-09-23" @default.
- W1571647500 title "Do Personal Taxes Affect Corporate Financing Decisions?" @default.
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- W1571647500 doi "https://doi.org/10.2139/ssrn.94033" @default.
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