易获数据网Marginal Tax Rates Database
he Marginal Tax Rate database was created by Professors Jennifer Blouin (Wharton), John Core (MIT), and Wayne Guay (Wharton)
These rates correspond to the non-parametric marginal tax rates developed in the article: Have the Tax Benefits of Debt Been Overestimated?, Journal of Financial Economics 98(2); 195-213
Variable Reference
| Variable Name | Data Type | Variable Description | Help |
|---|---|---|---|
| bcg_mtrint | NUM | Marginal Tax Rate After Interest Deductions or Post-Financing MTR | |
| bcg_mtrnoint | NUM | Marginal Tax Rate Before Interest Deductions or Pre-Financing MTR | |
| CIK | CHAR | CIK Number | |
| CONM | CHAR | Company Name | |
| CUSIP | CHAR | CUSIP | |
| NAICS | CHAR | North American Industrial Classification Code | |
| SIC | CHAR | Standard Industrial Classification Code | |
| TIC | CHAR | Ticker Symbol | |
| YEAR | NUM | Fiscal Year |
