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Charitable Contributions by Low-and Middle-Income Taxpayers: Further Evidence With a New Method
Examines whether charitable giving by individual taxpayers, including nonitemizers, is responsive to the deduction incentives provided by tax laws. Suggests that giving by low and middle income… Expand
The substitution effects of short-term debt for long-term debt on the expected returns of common stocks
- Y. S. Choe
- 1 October 1994
The determination of the level of corporate borrowing and the choice of debt maturity are the two most important concerns in the management of capital structure. In this study, we examine… Expand