Journal of Accounting and Economics · 1998 · 149 citations · 16 references
LawBusiness EconomicsPublic FinanceCorporate TaxationTax PlanningTaxationCorporate Income TaxIncome ShiftingProfit ShiftingSales TaxationTax IncentivesTax ReformCorporate Income ShiftingCorporate Income Tax PolicyCorporate Income Tax SystemsProvincial TaxationSales Factor ApportionmentSales Tax ApportionmentState Tax Planning
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