The relation between tax rates and pre-tax returns direct evidence from the 1981 and 1986 tax rate reductions

David A. Guenther

Journal of Accounting and Economics, 1994, vol. 18, issue 3, pages 379-393

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Journal of Accounting and Economics is edited by J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts

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