Research in Finance, Volume 20 (Research in Finance)
Publisher: JAI Press
Published: December 17, 2003
Language: eng
Format: Hardcover
Number of pages: 258
ISBN-13: 9780762310739
Subjects: Finance; Business & Economics; Business / Economics / Finance; Business/Economics; Business & Economics / Finance; Investments & Securities - General
First sentence: Differential tax rates generate incentives for corporate and personal taxpayers to rework ordinary income so that it accrues formally in a more lightly taxed form.