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The effect of the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986 on the distribution of effective tax rates

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  • Manzon, Gil Jr.
  • Robert Smith, W.

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  • Manzon, Gil Jr. & Robert Smith, W., 1994. "The effect of the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986 on the distribution of effective tax rates," Journal of Accounting and Public Policy, Elsevier, vol. 13(4), pages 349-362.
    • Handle: RePEc:eee:jappol:v:13:y:1994:i:4:p:349-362
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    Cited by:

    1. Han, Zhao, 2021. "Low-frequency fiscal uncertainty," Journal of Monetary Economics, Elsevier, vol. 117(C), pages 639-657.
    2. Sonja Olhoft Rego, 2003. "Tax†Avoidance Activities of U.S. Multinational Corporations," Contemporary Accounting Research, John Wiley & Sons, vol. 20(4), pages 805-833, December.
    3. Lazar Sebastian, 2015. "Tax Payments Determinants In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 749-756, July.
    4. Bradshaw, Mark & Liao, Guanmin & Ma, Mark (Shuai), 2019. "Agency costs and tax planning when the government is a major Shareholder," Journal of Accounting and Economics, Elsevier, vol. 67(2), pages 255-277.
    5. Gu, Xin & Ying, Shan & Wang, Liangliang & Yu, Zhen & Sharma, Susan Sunila, 2021. "A new estimation of institutional informed trading and firm transparency: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 67(C).
    6. Chung-Cheng Yang & Jianxiong Chen & Wen-Chi Yang, 2021. "The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms," Sustainability, MDPI, vol. 13(3), pages 1-22, January.

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