FIRMS RESPONSES TO ANTICIPATED REDUCTIONS IN TAX RATES - THE TAX-REFORM ACT OF 1986

被引:106
作者
SCHOLES, MS
WILSON, GP
WOLFSON, MA
机构
[1] HARVARD UNIV,CAMBRIDGE,MA 02138
[2] SALOMON BROS,NEW YORK,NY
关键词
D O I
10.2307/2491200
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
引用
收藏
页码:161 / 185
页数:25
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[3]  
Scholes M., 1992, TAXES BUSINESS STRAT
[4]   TAX PLANNING, REGULATORY CAPITAL PLANNING, AND FINANCIAL-REPORTING STRATEGY FOR COMMERCIAL-BANKS [J].
SCHOLES, MS ;
WILSON, GP ;
WOLFSON, MA .
REVIEW OF FINANCIAL STUDIES, 1990, 3 (04) :625-650
[5]  
Theil H., 1971, PRINCIPLES ECONOMETR