The effect of tax avoidance on capital structure choices
Year of publication: |
2023
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Authors: | Lee, Yoojin ; Shevlin, Terry ; Venkat, Aruhn |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 45.2023, 1, p. 91-115
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Subject: | tax avoidance | cost of capital | debt and equity financing | Steuervermeidung | Tax avoidance | Kapitalkosten | Cost of capital | Kapitalstruktur | Capital structure | Eigenkapital | Equity capital | Fremdkapital | Debt financing | Steuerwirkung | Tax effects | Unternehmensbesteuerung | Corporate taxation |
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