{"id":"https://openalex.org/W2075966196","doi":"https://doi.org/10.1016/0304-405x(95)00857-b","title":"Debt and the marginal tax rate","display_name":"Debt and the marginal tax rate","publication_year":1996,"publication_date":"1996-05-01","ids":{"openalex":"https://openalex.org/W2075966196","doi":"https://doi.org/10.1016/0304-405x(95)00857-b","mag":"2075966196"},"language":"en","primary_location":{"id":"doi:10.1016/0304-405x(95)00857-b","doi":"https://doi.org/10.1016/0304-405x(95)00857-b","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0304-405x(95)00857-b","pdf_url":null,"source":{"id":"https://openalex.org/S149240962","display_name":"Journal of Financial Economics","issn_l":"0304-405X","issn":["0304-405X","1879-2774"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Financial Economics","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5102011938","display_name":"John Robert Graham","orcid":"https://orcid.org/0000-0003-1413-9495","observed_orcids":["https://orcid.org/0000-0003-1413-9495"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"John R. Graham","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5102011938"],"corresponding_institution_ids":[],"apc_list":{"value":4740,"currency":"USD","value_usd":4740},"apc_paid":null,"fwci":79.7139,"has_fulltext":false,"cited_by_count":987,"citation_normalized_percentile":{"value":0.99908446,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":99,"max":100},"biblio":{"volume":"41","issue":"1","first_page":"41","last_page":"73"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.6538000106811523,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.6538000106811523,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.09719999879598618,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.09189999848604202,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/debt","display_name":"debt","score":0.722000002861023},{"id":"https://openalex.org/keywords/marginal-tax-rates","display_name":"marginal tax rates","score":0.9829999804496765},{"id":"https://openalex.org/keywords/corporate-taxation","display_name":"corporate taxation","score":0.609000027179718},{"id":"https://openalex.org/keywords/capital-structure","display_name":"capital structure","score":0.578000009059906},{"id":"https://openalex.org/keywords/tax-shields","display_name":"tax shields","score":0.4440000057220459}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6972631812095642},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.6313506364822388},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.4866662621498108},{"id":"https://openalex.org/C2779755355","wikidata":"https://www.wikidata.org/wiki/Q1128317","display_name":"Tax rate","level":2,"score":0.42923566699028015},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.18541958928108215}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/0304-405x(95)00857-b","doi":"https://doi.org/10.1016/0304-405x(95)00857-b","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0304-405x(95)00857-b","pdf_url":null,"source":{"id":"https://openalex.org/S149240962","display_name":"Journal of Financial Economics","issn_l":"0304-405X","issn":["0304-405X","1879-2774"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Financial Economics","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:jfinec:v:41:y:1996:i:1:p:41-73","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/0304-405X(95)00857-B","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":26,"referenced_works":["https://openalex.org/W1496286215","https://openalex.org/W1523379430","https://openalex.org/W1551622374","https://openalex.org/W1587045974","https://openalex.org/W1964624058","https://openalex.org/W1977704037","https://openalex.org/W1989837005","https://openalex.org/W2007492830","https://openalex.org/W2020970716","https://openalex.org/W2037841399","https://openalex.org/W2063955807","https://openalex.org/W2071023501","https://openalex.org/W2071206222","https://openalex.org/W2075789206","https://openalex.org/W2089052482","https://openalex.org/W2108818539","https://openalex.org/W2115846503","https://openalex.org/W2117739390","https://openalex.org/W2124532504","https://openalex.org/W2132712502","https://openalex.org/W2140041112","https://openalex.org/W2153524047","https://openalex.org/W2166107875","https://openalex.org/W2170790204","https://openalex.org/W3125600073","https://openalex.org/W6634877735"],"related_works":["https://openalex.org/W4249929133","https://openalex.org/W7002093205","https://openalex.org/W2127219678","https://openalex.org/W2044553827","https://openalex.org/W2017502481","https://openalex.org/W2060746627","https://openalex.org/W4214552891","https://openalex.org/W3119601022","https://openalex.org/W2092285242","https://openalex.org/W2025587355"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":13},{"year":2025,"cited_by_count":29},{"year":2024,"cited_by_count":30},{"year":2023,"cited_by_count":24},{"year":2022,"cited_by_count":31},{"year":2021,"cited_by_count":36},{"year":2020,"cited_by_count":41},{"year":2019,"cited_by_count":35},{"year":2018,"cited_by_count":34},{"year":2017,"cited_by_count":42},{"year":2016,"cited_by_count":36},{"year":2015,"cited_by_count":54},{"year":2014,"cited_by_count":56},{"year":2013,"cited_by_count":58},{"year":2012,"cited_by_count":54}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2025-10-10T00:00:00"}
