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January 1, 1998Journal of Accounting Research

Cross-Jurisdictional Income Shifting and Earnings Valuation

Julie H. Collins Deen Kemsley Mark H. Lang

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Taxation, Income shifting, Valuation, Tax rate

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Collins et al. (1998) studied this question.

synapsesocial.com/papers/6a2072fe1f3770407f0991e7 https://doi.org/10.2307/2491475

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