%0 Journal Article %T Taxes, Failure Costs, and Optimal Industry Capital Structure: An Empirical Test %A FLATH, DAVID %A KNOEBER, CHARLES R. %J The Journal of Finance %V 35 %N 1 %@ 0022-1082 %D 1980-03-01 %I Wiley Subscription Services, Inc., A Wiley Company %~ DeepDyve