The relation between tax rates and pre-tax returns : direct evidence from the 1981 and 1986 tax rate reductions
Year of publication: |
1994
|
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Authors: | Guenther, David A. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 18.1994, 3, p. 379-393
|
Subject: | Körperschaftsteuer | Corporate income tax | Steuerreform | Tax reform | Steuerinzidenz | Tax incidence | Gewinn | Profit | Zins | Interest rate | USA | United States | 1981-1986 |
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