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This paper reviews the theory and evidence regarding the impact of taxation on corporate financial policy. Starting …
Persistent link: https://www.econbiz.de/10013105793
The cost of capital plays an important role in the allocation of resources among competing uses in a decentralized market system. The purpose of this paper is to organize and present what is known and what is hypothesized about the effects of taxation on the incentive to invest, via the cost of...
Persistent link: https://www.econbiz.de/10013232028