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Debt Financing and Tax Status: Tests of the Substitution Effect and the Tax Exhaustion Hypothesis Using Firms' Responses to the Economic Recovery Tax Act of 1981

Debt FinancingEconomicsTax IncentiveOptimal TaxationCorporate TaxationSubstitution EffectCorporate TaxTax AvoidanceBusinessLawTax StatusEstate TaxFinancingTax PolicyFinanceInternational TaxationTax Law