The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86

Authors


  • Accepted by Dan Thointon. We appreciate the constructive comments of Dain Donelson, Scott Dyreng, James Myers, Anne Magro, Lil Mills, John Robinson, Terry Shevlin, Daniel Thornton (the editor), Senyo Tse, Bob Yetman, and two anonymous reviewers, as well as those of the University of Washington’s Tax Readings group and workshop participants at the AAA Annual Meeting, the Chinese University of Hong Kong, George Mason University, the University of Texas at Austin, and the University of Texas at San Antonio.

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