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Keywords: operating leverage
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Journal Articles
Fixed and Variable Tax Expense and the Cost of Equity Capital
Available to Purchase
Journal of the American Taxation Association (2025) 47 (1): 121–140.
Published: 01 April 2025
... 1 N λ COV V ∼ i , V ∼ M . cost of capital tax avoidance operating leverage fixed and variable costs An important research question in both accounting and finance is the extent to which tax avoidance by a corporation affects...
