How Did Firms Adjust Their Tax-Deductible Activities in Response to the Economic Recovery Tax Act of 1981?

Robert Trezevant

National Tax Journal, 1994, vol. 47, issue 2, 253-71

Abstract: A study of debt policy and changes to deductible noninvestment activities firms made in response to ERTA (1981). Tradeoffs were made between activities that generate tax shields, interest expenses, pension expenses, and labor expenses.

Date: 1994
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:47:y:1994:i:2:p:253-71

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