A regional diffusion theory explanation for states' proposal and adoption of anti-passive investment company laws
Year of publication: |
2011
|
---|---|
Authors: | Hageman, Amy M. ; Robb, Sean W. G. |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 30.2011, 6, p. 551-569
|
Subject: | Steuerplanung | Tax planning | Körperschaftsteuer | Corporate income tax | Steuerpolitik | Tax policy | Informationsverbreitung | Information dissemination | Föderalismus | Federalism | USA | United States | 1991-2005 |
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