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~subject:"Körperschaftsteuer"
~person:"Guenther, David A."
~type_genre:"Aufsatz in Zeitschrift"
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Körperschaftsteuer
Corporate income tax
2
Steuerinzidenz
2
Tax incidence
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1981-1986
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Guenther, David A.
Suárez Serrato, Juan Carlos
4
Zidar, Owen M.
3
Auerbach, Alan J.
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Jacob, Martin
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Malgouyres, Clément
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Mayer, Thierry
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Journal of accounting & economics
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The accounting review : a publication of the American Accounting Association
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ECONIS (ZBW)
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Implicit tax, tax incidence, and pretax returns
Guenther, David A.
;
Sansing, Richard C.
- In:
The accounting review : a publication of the American …
98
(
2023
)
2
,
pp. 201-214
Persistent link: https://www.econbiz.de/10014289500
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2
The relation between tax rates and pre-tax returns : direct evidence from the 1981 and 1986 tax rate reductions
Guenther, David A.
- In:
Journal of accounting & economics
18
(
1994
)
3
,
pp. 379-393
Persistent link: https://www.econbiz.de/10001172342
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