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State and provincial corporate tax planning: income shifting and sales apportionment factor management

Kenneth J. Klassen and Douglas A. Shackelford

Journal of Accounting and Economics, 1998, vol. 25, issue 3, pages 385-406

Date: 1998
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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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Handle: RePEc:eee:jaecon:v:25:y:1998:i:3:p:385-406