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Cited by 366

The DOI matches its Crossref record; 21 of the 21 references it cites were found in a registry or an index.

Taxation, Corporate Financial Policy and the Cost of Capital

Open access
Auerbach, Alan·1982·National Bureau of Economic Research
DOI 10.3386/w1026
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Abstract

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 capital, taking full account of important issues that arise independently frpm the ques-- tion of taxation.Included in the analysis is a discussion of empirical findings about the interaction of inflation and taxation in influencing the incentive to invest, and a treatment of taxation and uncertainty.

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Metadata

Authors
Auerbach, A.
Venue
National Bureau of Economic Research
Publisher
National Bureau of Economic Research
Published
1982-11
DOI
10.3386/w1026
OpenAlex
W1479976690
Cited by
366
References
21
Type
report
Language
en
Open access
green

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CoChat. (2026). Citation check: Taxation, Corporate Financial Policy and the Cost of Capital. https://app.cochat.ai/papers/10.3386/w1026
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Auerbach, A. (1982). Taxation, Corporate Financial Policy and the Cost of Capital. National Bureau of Economic Research. https://doi.org/10.3386/w1026

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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.