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Rehabilitation rests on the positivist theory of Lombroso who saw criminals as victims of society.
Risk-Free Rate
The anticipated financial gain from an investment devoid of any risk, frequently indicated by the yields of government bonds.
After-Tax Cost of Debt
The net cost of debt after accounting for the tax deductions available on interest payments.
Coupon
The interest rate on a bond that the issuer promises to pay to the holder until maturity, usually expressed as an annual percentage.
Tax Rate
The proportion of income, profits, or other bases that is paid or levied as tax by the government, typically expressed as a percentage.
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