The argument that the difference in personal tax rates between income from debt and income from equity eliminates the disadvantage from the double taxation (corporate and personal) of income from equity.
PERSONAL TAX VIEW (OF CAPITAL STRUCTURE)
Meaning of PERSONAL TAX VIEW (OF CAPITAL STRUCTURE) in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012