← Search Journal of Finance 1980 Taxes, Failure Costs, and Optimal Industry Capital Structure: An Empirical Test David Flath; Charles R. Knoeber DOI10.2307/2327183 Sources semanticscholar openalex Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓