The Impact of the 1986 Tax Reform Act on Income Shifting from Corporate to Shareholder Tax Bases: Evidence from the Motor Carrier Industry.

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  • Author(s): Enis, C.R.1; Ke, B.1
  • Source:
    Journal of Accounting Research (Wiley-Blackwell). Mar2003, Vol. 41 Issue 1, p65-88. 24p. 6 Charts.