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US Supreme Court unanimously chooses substance over form in foreign tax credit
McLure, Charles E.
;
Mintz, Jack M.
;
Zodrow, George R.
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2014
Persistent link: https://www.econbiz.de/10010433329
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2
What determines the use of holding companies and ownership chains?
Weichenrieder, Alfons J.
;
Mintz, Jack M.
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2008
Persistent link: https://www.econbiz.de/10003846709
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3
Tax-exempts and corporate capital structure : an analysis of efficiency and revenue implications
Pesando, James
;
Smart, Michael
;
Wilson, Thomas A.
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1997
Persistent link: https://www.econbiz.de/10000167925
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4
Taxing consumption in Canada : rates, revenues, and redistribution
Bird, Richard M.
;
Smart, Michael
-
2016
Persistent link: https://www.econbiz.de/10011560504
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5
Financing social expenditures in developing countries : payroll or value added taxes?
Bird, Richard M.
;
Smart, Michael
-
2012
Persistent link: https://www.econbiz.de/10009564947
Saved in:
6
VAT Compliance, trade, and institutions
Morrow, Peter
;
Smart, Michael
;
Świstak, Artur
-
2020
Persistent link: https://www.econbiz.de/10013348005
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