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 198
ROBERT TREZEVANT, 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 198, The Journal of finance, 47(04), 1992, pp. 1557