When Tax Shields Shrink: Interest Deductibility Limitations and Corporate Innovation -- by Xinru Chen, Mara Faccio, Stefano Manfredonia, Jin Xu

Acknowledgements and Disclosures
We would like to thank Julian Atanassov, Mike Woeppel, and the participants at the 2026 Chicago Entrepreneurial Finance Workshop at Northwestern University for useful comments and suggestions. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.
Citation and Citation DataCopy Citation Xinru Chen, Mara Faccio, Stefano Manfredonia, and Jin Xu, "When Tax Shields Shrink: Interest Deductibility Limitations and Corporate Innovation," NBER Working Paper 35775 (2026), https://doi.org/10.3386/w35775. Copy to Clipboard Download Citation

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