Implicit tax, tax incidence, and pretax returns
Year of publication: |
2023
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Authors: | Guenther, David A. ; Sansing, Richard C. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 98.2023, 2, p. 201-214
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Subject: | tax incidence | tax capitalization | implicit tax | corporate tax | Steuerinzidenz | Tax incidence | Steuerwirkung | Tax effects | Unternehmensbesteuerung | Corporate taxation | Theorie | Theory | Körperschaftsteuer | Corporate income tax |
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