FIRMS RESPONSES TO ANTICIPATED REDUCTIONS IN TAX RATES - THE TAX-REFORM ACT OF 1986 - DISCUSSION

T Omer

Journal of Accounting Research, 1992, vol. 30, 186-191

Keywords: Taxation; Tax Rate; Tax Reform Act; Income shifting (search for similar items in EconPapers)
JEL-codes: H25 K34 M41 M48 (search for similar items in EconPapers)
Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:30:y:1992:i::p:186-191

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DOI: 10.2307/2491201

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Journal of Accounting Research is currently edited by Philip G. Berger, Anna Costello, Luzi Hail, Valeri Nikolaev, Haresh Sapra, Laurence van Lent and Regina Wittenberg Moerman

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