Why do we use an after tax figure for cost of debt but not for cost of

Question:

Why do we use an after tax figure for but not for cost of equity?

Cost Of Debt
The cost of debt is the effective interest rate a company pays on its debts. It’s the cost of debt, such as bonds and loans, among others. The cost of debt often refers to before-tax cost of debt, which is the company's cost of debt before taking...