AVERAGING OF INCOME FOR TAX PURPOSES: EQUITY AND FISCAL-POLICY CONSIDERATIONS

被引：0

作者：

Holt, Charles C.

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中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

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引用

页码：349 / 361

页数：13

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[1] CORPORATE-INCOME TAX SHIFTING AND FISCAL-POLICY
SCHLESINGER, ER
NATIONAL TAX JOURNAL, 1960, 13 (01) : 17 - 28
[2] ON THE THEORETICAL EQUITY OF AN AVERAGING CONCEPT FOR INCOME-TAX PURPOSES
STEGER, WA
TAX LAW REVIEW, 1958, 13 (02): : 211 - 227
[3] THE PLACE OF TAX AND FISCAL-POLICY ISSUES IN THE FEDERAL INCOME-TAX COURSE
COX, RG
ACCOUNTING REVIEW, 1957, 32 (01): : 95 - 97
[4] AVERAGING INCOME FOR TAX PURPOSES
Blough, Roy
ACCOUNTING REVIEW, 1945, 20 (01): : 85 - 96
[5] AVERAGING INCOME FOR TAX PURPOSES
DICKERSON, WE
JOURNAL OF ACCOUNTANCY, 1958, 105 (05): : 27 - 33
[6] AVERAGING OF INCOME FOR INCOME-TAX PURPOSES
Vickrey, William
JOURNAL OF POLITICAL ECONOMY, 1939, 47 (03) : 379 - 397
[7] INDONESIA - TAX STRUCTURE AND FISCAL-POLICY
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BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION, 1978, 32 (8-9): : 375 - 381
[8] PAKISTAN - TAX STRUCTURE AND FISCAL-POLICY
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BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION, 1978, 32 (07): : 321 - 328
[9] AUSTRALIA - TAX STRUCTURE AND FISCAL-POLICY
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BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION, 1978, 32 (8-9): : 365 - 373
[10] SINGAPORE - TAX STRUCTURE AND FISCAL-POLICY
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BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION, 1978, 32 (06): : 269 - 278