Changes in corporate effective tax rates over the past 25 years

Journal of Financial Economics - Tập 124 - Trang 441-463 - 2017
Scott D. Dyreng1, Michelle Hanlon2, Edward L. Maydew3, Jacob R. Thornock4
1Duke University, Fuqua School of Business, 100 Fuqua Drive, Durham, NC 27708, United States
2Massachusetts Institute of Technology, Sloan School of Management, 100 Main Street, Cambridge, MA 02142, United States
3University of North Carolina, Kenan-Flagler College of Business, Chapel Hill, NC 27599, United States
4Brigham Young University, Marriott School of Business, 519 Tanner Bldg., Provo, UT 84602, United States

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