Empirical implications of incorrect special item tax rate assumptions
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DOI: 10.1007/s11142-021-09661-1
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More about this item
Keywords
Special items; Nonrecurring items; Assumed tax rates; Marginal tax rates;All these keywords.
JEL classification:
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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