GEOGRAPHIC INCOME SHIFTING BY MULTINATIONAL-CORPORATIONS IN RESPONSE TO TAX RATE CHANGES

被引：121

作者：

KLASSEN, K

LANG, M

WOLFSON, M

机构：

来源：

JOURNAL OF ACCOUNTING RESEARCH | 1993年 / 31卷

关键词：

D O I：

10.2307/2491168

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

收藏

页码：141 / 173

页数：33

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