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• W2154300741 abstract "Using staggered corporate income tax changes across U.S. states, we show that taxes have a first-order effect on capital structure. Firms increase leverage by around 40 basis points for every percentage-point tax increase. Consistent with dynamic tradeoff theory, the effect is asymmetric: leverage does not respond to tax cuts. This is true even within firm: tax increases that are later reversed nonetheless lead to permanent leverage increases. The treatment effects are heterogeneous and confirm the tax channel: tax sensitivity is greater among profitable and investment-grade firms which respectively have a greater marginal tax benefit and lower marginal cost of issuing debt." @default.
• W2154300741 created "2016-06-24" @default.
• W2154300741 creator A5015152309 @default.
• W2154300741 creator A5084233777 @default.
• W2154300741 date "2012-01-01" @default.
• W2154300741 modified "2023-09-26" @default.
• W2154300741 title "As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from Exogenous State Tax Changes" @default.
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• W2154300741 doi "https://doi.org/10.2139/ssrn.2024200" @default.
• W2154300741 hasPublicationYear "2012" @default.
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