IdentifyingDeterminantsoftheCostofLongTermBorrowingforU.S.Firms:InsightsforManagement Cebula,RichardandMcGrath,Richard MunichPersonalRePEcArchive

The estimated coefficient on the EXEMPTION variable is also positive and significant at the one percent level, implying strongly that increasing the real federal personal income tax

The coefficient on the variable DIS is also negative, as expected, and significant at the two percent level, implying that the more dissatisfied the voting eligible

Based on the empirical findings in this study for the period 1973 to 1997, it appears that the relative DTE is an increasing function of the federal personal income tax rate

coefficient on the POILSHOCK variable I equation (50 is positive and significant at the five percent level, implying that imported crude oil price shocks involving an increase in

The estimate indicates that income tax evasion is an increasing function of the average effective federal personal income tax rate and the public's dissatisfaction with

As a result of his empirical analysis in chapter 4, Crandall concludes that whatever may have caused the movement of manufacturing from the Rust Belt – wage rates, the

The above results may be interpreted, as follows: political pressure to raise welfare (A FDC) levels is greater in those states where the population actually receiving

In the case of a deficit-financed increase in government expenditures, the private investment spending that is crowded out may result in a diminished rate of growth