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.
The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86*
Article first published online: 21 JUN 2012
© 2012 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 29, Issue 4, pages 1021–1059, Winter 2012 (December)
How to Cite
Jennings, R., Weaver, C. D. and Mayew, W. J. (2012), The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86. Contemporary Accounting Research, 29: 1021–1059. doi: 10.1111/j.1911-3846.2012.01157.x
- Issue published online: 17 DEC 2012
- Article first published online: 21 JUN 2012
- Accepted manuscript online: 13 JAN 2012 01:11PM EST
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