Merge pull request #402 from jdebacker/use_cases

Add new working paper

Author: jdebacker

citations.bib

@@ -1,3 +1,12 @@
+@techreport{HHR2025,
+  author = {Hartley, Jonathan and Hassett, Kevin and Rauh, Joshua D.},
+  institution = {Stanford University},
+  title = {Firm Investment and the User Cost of Capital: New U.S. Corporate Tax Reform Evidence},
+  year = {2025},
+  month = {January},
+  url = {https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5103449}
+}
+
 @Article{Pomerleau2022,
   AUTHOR = {Kyle Pomerleau.},
   TITLE = {Section 199A and "Tax Parity"},