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

Authors
SHACKELFORD DA
Citation
Da. Shackelford, 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, Journal of accounting research, 31, 1993, pp. 174-182
Citations number
7
Categorie Soggetti
Business Finance
Journal title
Journal of accounting research → ACNP
ISSN journal
00218456
Volume
31
Year of publication
1993
Supplement
S
Pages
174 - 182
Database
ISI
SICI code
0021-8456(1993)31:<174:TIOUTR>2.0.ZU;2-4