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- W591276988 abstract "It is often asserted that the income tax encourages the use of debt because of the deductibility of interest expense. We examine this conjecture by analyzing the interest incurred by a large sample..." @default.
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- W591276988 date "1997-06-01" @default.
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- W591276988 title "THE IMPACT OF FEDERAL TAXES ON THE USE OF DEBT BY CLOSELY HELD CORPORATIONS" @default.
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- W591276988 doi "https://doi.org/10.1086/ntj41789256" @default.
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