The Impact of the 1986 Tax Reform Act on Income Shifting from Corporate to Shareholder Tax Bases: Evidence from the Motor Carrier Industry

Charles R. Enis and Bin Ke

Journal of Accounting Research, 2003, vol. 41, issue 1, pages 65-88

Date: 2003
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Journal of Accounting Research is edited by Ray Ball, Philip G. Berger, Merle Erickson, Richard Leftwich, Douglas J. Skinner and Abbie Smith

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