The relation between tax rates and pre-tax returns direct evidence from the 1981 and 1986 tax rate reductions
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- Chen, Ming-Chin & Hung, Chung-Yu, 2010. "The effects of macroeconomic factors on implicit taxes: Evidence from an emerging economy," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 79-92.
- Erickson, Merle & Goolsbee, Austan & Maydew, Edward, 2003. "How Prevalent Is Tax Arbitrage? Evidence From the Market for Municipal Bonds," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(1), pages 259-270, March.
- Guenther, David A. & Willenborg, Michael, 1999. "Capital gains tax rates and the cost of capital for small business: evidence from the IPO market," Journal of Financial Economics, Elsevier, vol. 53(3), pages 385-408, September.
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