The extent of implicit taxes at the corporate level and the effect of TRA86
Year of publication: |
2012
|
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Authors: | Jennings, Ross ; Weaver, Connie D. ; Mayew, William J. |
Published in: |
Contemporary accounting research : a journal of the Canadian Academic Accounting Association. - Toronto : CAAA, ISSN 0823-9150, ZDB-ID 18215-1. - Vol. 29.2012, 4, p. 1021-1059
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Subject: | Unternehmensbesteuerung | Corporate taxation | Steuervergünstigung | Tax incentive | Steuerreform | Tax reform | Steuerwirkung | Tax effects | Steuerplanung | Tax planning | USA | United States | 1976-2005 |
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