{"id":"https://openalex.org/W221920574","doi":"https://doi.org/10.2139/ssrn.2404032","title":"Tax Avoidance and Ex Ante Cost of Capital","display_name":"Tax Avoidance and Ex Ante Cost of Capital","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W221920574","doi":"https://doi.org/10.2139/ssrn.2404032","mag":"221920574"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.2404032","doi":"https://doi.org/10.2139/ssrn.2404032","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2404032","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},"volume":null,"type":"preprint","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.2404032","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5003120733","display_name":"Kirsten A. Cook","orcid":"https://orcid.org/0000-0001-6892-0215","observed_orcids":["https://orcid.org/0000-0001-6892-0215"]},"institutions":[{"id":"https://openalex.org/I12315562","display_name":"Texas Tech University","ror":"https://ror.org/0405mnx93","country_code":"US","type":"education","lineage":["https://openalex.org/I12315562"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Kirsten A. Cook","raw_affiliation_strings":["Texas Tech University - Area of Accounting"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Texas Tech University - Area of Accounting","institution_ids":["https://openalex.org/I12315562"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055535000","display_name":"William J. Moser","orcid":"https://orcid.org/0009-0009-7987-7553","observed_orcids":["https://orcid.org/0009-0009-7987-7553"]},"institutions":[{"id":"https://openalex.org/I83328450","display_name":"Miami University","ror":"https://ror.org/05nbqxr67","country_code":"US","type":"education","lineage":["https://openalex.org/I83328450"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"William Moser","raw_affiliation_strings":["Miami University;"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Miami University;","institution_ids":["https://openalex.org/I83328450"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5054676532","display_name":"Thomas C. Omer","orcid":"https://orcid.org/0000-0003-2238-0596","observed_orcids":["https://orcid.org/0000-0003-2238-0596"]},"institutions":[{"id":"https://openalex.org/I114395901","display_name":"University of Nebraska\u2013Lincoln","ror":"https://ror.org/043mer456","country_code":"US","type":"education","lineage":["https://openalex.org/I114395901"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Thomas C. Omer","raw_affiliation_strings":["University of Nebraska at Lincoln - School of Accountancy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Nebraska at Lincoln - School of Accountancy","institution_ids":["https://openalex.org/I114395901"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":23,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9878000020980835,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9878000020980835,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0035000001080334187,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.002899999963119626,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/cost-of-capital","display_name":"cost of capital","score":0.6200000047683716},{"id":"https://openalex.org/keywords/corporate-taxation","display_name":"corporate taxation","score":0.5860000252723694},{"id":"https://openalex.org/keywords/capital-budgeting","display_name":"capital budgeting","score":0.4490000009536743}],"concepts":[{"id":"https://openalex.org/C122251271","wikidata":"https://www.wikidata.org/wiki/Q940039","display_name":"Ex-ante","level":2,"score":0.5669832229614258},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4649566113948822},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.4381805658340454},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.41557639837265015},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.3241428732872009},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.30590322613716125},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.1220729649066925}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2139/ssrn.2404032","doi":"https://doi.org/10.2139/ssrn.2404032","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2404032","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.2139/ssrn.2404032","doi":"https://doi.org/10.2139/ssrn.2404032","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2404032","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":31,"referenced_works":["https://openalex.org/W1980213353","https://openalex.org/W2029394751","https://openalex.org/W2056389604","https://openalex.org/W2098168380","https://openalex.org/W2102742156","https://openalex.org/W2107555317","https://openalex.org/W2113863478","https://openalex.org/W2121762019","https://openalex.org/W2126903234","https://openalex.org/W2138173710","https://openalex.org/W2163146514","https://openalex.org/W2164861453","https://openalex.org/W2171144940","https://openalex.org/W3024447105","https://openalex.org/W3121649917","https://openalex.org/W3121769593","https://openalex.org/W3121805873","https://openalex.org/W3121890812","https://openalex.org/W3122071409","https://openalex.org/W3122398884","https://openalex.org/W3123013680","https://openalex.org/W3123239007","https://openalex.org/W3123452386","https://openalex.org/W3123527481","https://openalex.org/W3123817661","https://openalex.org/W3123849752","https://openalex.org/W3123850128","https://openalex.org/W3124044836","https://openalex.org/W3124117485","https://openalex.org/W3125763623","https://openalex.org/W3126017435"],"related_works":["https://openalex.org/W1498462874","https://openalex.org/W4391175940","https://openalex.org/W4243097377","https://openalex.org/W4235781415","https://openalex.org/W4299995043","https://openalex.org/W2940694011","https://openalex.org/W4214483094","https://openalex.org/W2072434224","https://openalex.org/W4366963359","https://openalex.org/W2298736597"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}