before-tax cost of equity and the after-tax cost of equity

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Does “the before-tax cost of equity is 13 percent” mean “the after-tax cost of equity is 13 percent”？Refered in the textbook, only the after-tax cost of equity is used to calculate WACC.
(Institute 133)

Institute, CFA. 2015 CFA Level II Volume 4 Equity. Wiley Global Finance, 2014-07-14. VitalBook file.

The citation provided is a guideline. Please check each citation for accuracy before use.

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关键词：equity Before equit After Cost percent equity