This essay is a contribution to the empirical literature on the effect of inflation tax on capital structure. A simple empirical model considering the main results of the current theoretical development is studied, using microdata from a number of American corporations. Abstrakt Tento článek je příspěvkem k empirické literatuře studující dopad inflace na strukturu kapitálu. Jednoduchý empirický model používající mikroekonomická data o amerických korporacích je analyzován s ohledem na hlavní poznatky současné teorie.
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