THE IMPACT OF UNITED-STATES TAX-LAW REVISION ON MULTINATIONAL-CORPORATIONS CAPITAL LOCATION AND INCOME-SHIFTING DECISIONS

Dg Harris

Journal of Accounting Research, 1993, vol. 31, 111-140

Keywords: Taxation; Tax reform act; Effective tax rate; Tax law revision (search for similar items in EconPapers)
JEL-codes: G14 G15 H25 K34 M41 (search for similar items in EconPapers)
Date: 1993
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:31:y:1993:i::p:111-140

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DOI: 10.2307/2491167

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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