Minimum tax legislation and its effect on corporate financial reporting
Tài liệu tham khảo
Bailey, 1999, Headlines, CIERA (Center for International Education and Research in Accounting) News, 1
Dworin, 1987, Impact of the corporate alternative minimum tax, National Tax Journal, 505, 10.1086/NTJ41788687
McIntyre, 1985
Omer, 1993, The effect of the alternative minimum tax on corporate tax burdens, The Quarterly Review of Economics and Finance, 123, 10.1016/1062-9769(93)90018-F
Zimmerman, 1983, Taxes and firm size, Journal of Accounting and Economics, 10.1016/0165-4101(83)90008-3