Since 2014
Taxation and Capital Structure: Evidence from Russian Companies
Asian Journal of Economics and Empirical Research
View Archive Info| Field | Value | |
| Title |
Taxation and Capital Structure: Evidence from Russian Companies
|
|
| Creator |
Makeeva, Elena; Department of Finance, National Research University Higher School of Economic
Kozenkova, Tatiana; Department of Financial Management, Financial University under the Government of the Russian Federation |
|
| Description |
This paper presents a study of the impact of taxation on the capital structure of Russian companies, based on the Graham model. The study revealed that it is more appropriate to include the effective tax rate in the model, rather than use the marginal tax rate since it is more applicable for the Russian companies.
|
|
| Publisher |
Asian Journal of Economics and Empirical Research
|
|
| Contributor |
—
|
|
| Date |
2015-05-23
|
|
| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
|
| Format |
application/pdf
|
|
| Identifier |
http://www.asianonlinejournals.com/index.php/AJEER/article/view/358
|
|
| Source |
Asian Journal of Economics and Empirical Research; Vol 2, No 1 (2015); 39-46
2409-2622 |
|
| Language |
eng
|
|
| Relation |
http://www.asianonlinejournals.com/index.php/AJEER/article/view/358/183
|
|