An application of the Scholes and Wolfson model to examine the relation between implicit and explicit taxes and firm market structure
Year of publication: |
1999
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Authors: | Callihan, Debra S. ; White, Richard A. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 21.1999, 1, p. 1-19
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Subject: | Unternehmensbesteuerung | Corporate taxation | Steuervergünstigung | Tax incentive | Steuerinzidenz | Tax incidence | Kapitaleinkommen | Capital income | Marktstruktur | Market structure | Theorie | Theory | USA | United States | 1982-1988 |
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