Abstract Reviews the book "An Introduction to Taxation," 2nd ed., by Ray M. Sommerfeld, Hershel M. Anderson and Horace R. Brock.
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Earl A. Spiller
Robert H. Mills
The Accounting Review
Lehigh University
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Spiller et al. (Sun,) studied this question.
synapsesocial.com/papers/69ba432b4e9516ffd37a418b — DOI: https://doi.org/10.2308/tar-4495897
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