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

• Authors : Enis, C.R.¹; Ke, B.¹

• Source: Journal of Accounting Research (Wiley-Blackwell). Mar2003, Vol. 41 Issue 1, p65-88. 24p. 6 Charts.

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Direct Taxation and State–Society Relations in Lagos, Nigeria.

• Authors : Gatt, Leah; Owen, Oliver

• Source: Development & Change. Sep2018, Vol. 49 Issue 5, p1195-1222. 28p. 1 Diagram, 2 Charts, 2 Graphs.

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THE ROLE OF SALES AND EXCISE TAXATION IN THE OVER-ALL TAX STRUCTURE.

• Authors : DUE, JOHN F.¹

• Source: Journal of Finance (Wiley-Blackwell). May56, Vol. 11 Issue 2, p205-220. 16p.

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UNITED STATES TAXATION AND FOREIGN INVESTMENT.

• Authors : BLOUGH, ROY¹

• Source: Journal of Finance (Wiley-Blackwell). May56, Vol. 11 Issue 2, p180-194. 15p.

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DISCUSSION.

• Authors : ECKER-RACZ, L. L.¹

• Source: Journal of Finance (Wiley-Blackwell). May52, Vol. 7 Issue 2, p230-237. 8p.

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Discussion of Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986.

• Authors : Omer, Thomas¹

• Source: Journal of Accounting Research (Wiley-Blackwell). 1992 Supplement, Vol. 30 Issue 3, p186-191. 6p.

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Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986.

• Authors : Scholes, Myron S.¹; Wilson, G. Peter²; Wolfson, Mark A.³

• Source: Journal of Accounting Research (Wiley-Blackwell). 1992 Supplement, Vol. 30 Issue 3, p161-185. 25p.

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INCREASED TAXATION WITH INCREASED ACCEPTABILITY--A DISCUSSION OF NET WORTH TAXATION AS A FEDERAL REVENUE ALTERNATIVE.

• Authors : DAVID, MARTIN¹

• Source: Journal of Finance (Wiley-Blackwell). May73, Vol. 28 Issue 2, p481-495. 15p.

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IRS Publishes Updated Private Foundation Equivalency Rules.

• Source: Bruce R. Hopkins' Nonprofit Counsel. Nov2017, Vol. 34 Issue 11, p1-3. 3p.

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Taxes, tax administrative burdens and new firm formation.

• Authors : Braunerhjelm, Pontus¹ ; Eklund, Johan E.²

• Source: Kyklos. Feb2014, Vol. 67 Issue 1, p1-11. 11p.

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