The impact of corporate long-term tax avoidance and tax uncertainty on cost of equity capital : evidence from Korea
Year of publication: |
2023
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Authors: | Kang, Minjo |
Published in: |
International journal of economics and business research : IJEBR. - Genève [u.a.] : Inderscience Enterprises, ISSN 1756-9869, ZDB-ID 2537709-7. - Vol. 25.2023, 1, p. 101-112
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Subject: | cost of equity capital | long-run tax avoidance | implicit tax | tax uncertainty | Korea | Kapitalkosten | Cost of capital | Steuervermeidung | Tax avoidance | Südkorea | South Korea | Eigenkapital | Equity capital | Risiko | Risk | Kapitalertragsteuer | Capital income tax |
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