Edition: March, 2014
Vol. 36, no. 10
1. Investment Opportunity Sets, Operating Uncertainty , and Capital Market Pressure: Determinants of Investments in Shelter Activities
2. Relative Valuation of Alternative Methods of Tax Avoidance
3. Financial Reporting versus Tax Incentives and Repatriation under The 2004 Tax Holiday
4. Corporate Tax Preferences: Identification and Accounting Measurement
5. An Exploration of State Income Tax Nexus: Does Economic Nexus Really Benefit States?
6. Public versus Private Firm Responses to the Tax Rate reduction in China
7. The Private Foundation Minimum Distribution Requirement and Public Policy