THE IMPACT OF UNITED-STATES TAX-LAW REVISION ON MULTINATIONAL-CORPORATIONS CAPITAL LOCATION AND INCOME-SHIFTING DECISIONS AND GEOGRAPHIC INCOME SHIFTING BY MULTINATIONAL-CORPORATIONS IN RESPONSE TO TAX RATE CHANGES - DISCUSSION

成果类型：

Discussion

署名作者：

SHACKELFORD, DA

署名单位：

University of North Carolina; University of North Carolina Chapel Hill

刊物名称：

JOURNAL OF ACCOUNTING RESEARCH

ISSN/ISSBN：

0021-8456

DOI：

10.2307/2491169

发表日期：

1993

页码：

174-182

关键词：

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