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Debt and Taxes? The Effect of Tax Cuts & Jobs Act of 2017 Interest Limitations on Capital Structure
16 references·2 citing·37 second hop
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References

  • 1963CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION5,951 cited
  • 1994Corporate Debt Value, Bond Covenants, and Optimal Capital Structure2,732 cited
  • 1989Dynamic Capital Structure Choice: Theory and Tests1,572 cited
  • 2000How Big Are the Tax Benefits of Debt?1,483 cited
  • 2001Capital Structure1,409 cited
  • 1990Do Taxes Affect Corporate Financing Decisions?1,156 cited
  • 2003Taxes and Corporate Finance: A Review786 cited
  • 1996Proxies for the corporate marginal tax rate640 cited
  • 2015As certain as debt and taxes: Estimating the tax sensitivity of leverage from state tax changes531 cited
  • 2014Capital allocation and delegation of decision-making authority within firms394 cited
  • 2002HOW DO CFOs MAKE CAPITAL BUDGETING AND CAPITAL STRUCTURE DECISIONS?373 cited
  • 2017The Leverage Ratchet Effect287 cited
  • 2010Have the tax benefits of debt been overestimated?281 cited
  • 1997The Economic Effects of the Tax Reform Act of 1986247 cited
  • 2011The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross‐Jurisdictional Income Shifting*108 cited
  • 2018

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Unequal Rewards to Firms: Stock Market Responses to the Trump Election and the 2017 Corporate Tax Reform
78 cited

Cited by

  • 2022Corporate Debt and Taxes32 cited
  • 2025U.S. multinationals’ foreign cash holdings: an empirical estimate and the impact of the tax cuts and jobs act of 2017 on the value of foreign cash24 cited