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Commercial Pilot Licence (CPAER) – Canada · Question

Which component of the Weighted Average Cost of Capital (WACC) should incorporate the tax shield effect?

Interest payments on debt are typically tax-deductible, creating a tax shield that reduces the effective cost of debt. This is reflected in the (1 - tax rate) m

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Question: Which component of the Weighted Average Cost of Capital (WACC) should incorporate the tax shield effect?

Answer options:

  • Cost of preferred shares.
  • Cost of common shares. ✅ Cost of debt.
  • Cost of retained earnings.

Correct answer: Cost of debt.

Explanation: Interest payments on debt are typically tax-deductible, creating a tax shield that reduces the effective cost of debt. This is reflected in the (1 - tax rate) multiplier applied to the cost of debt in the WACC formula.

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