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This book chapter analyzes similarities and differences between financial and tax accounting with a view toward understanding how financial accounting might inform and improve tax accounting and vice versa. It begins with a brief overview of the historical relationship between the two and...
Persistent link: https://www.econbiz.de/10013000725
This Article analyzes the tax law's capital income preference through the lens of intellectual capital, an increasingly important driver of economic productivity whose value derives primarily from workers' knowledge, experience and skills. The Article discusses how business owners increasingly...
Persistent link: https://www.econbiz.de/10012936288