Taxation, regulation, and the organizational structure of property-casualty insurers
Kathy R. Petroni and
Douglas A. Shackelford
Journal of Accounting and Economics, 1995, vol. 20, issue 3, pages 229-253
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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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