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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
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| Creator |
Makeeva, Elena
Kozenkova, Tatiana |
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| 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.
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| Publisher |
Asian Online Journal Publishing Group
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| Date |
2015-06-08
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.asianonlinejournals.com/index.php/AJEER/article/view/197
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| Source |
Asian Journal of Economics and Empirical Research; Vol 2 No 1 (2015); 39-46
2409-2622 2518-010X |
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| Language |
eng
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| Relation |
http://www.asianonlinejournals.com/index.php/AJEER/article/view/197/175
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