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Our data says that the document:

evelyne, poincelot. (2004) Lincidence de la fiscalité sur lévolution des structures d’endettement des entreprises françaises - The incidence of the corporate income taxes on the evolution of capital structure.
In: Working Papers CREGO. RePEc:dij:wpfarg:1040901.

Full description at Econpapers

cites:

Modigliani F., Miller MH., Corporate income taxes and the cost of capital : a correction», American Economic Review, vol. 53, n°3, juin, 1963, p.433-443.

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