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Keywords: tax changes
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Journal Articles
Issues in Accounting Education (2021) 36 (3): 117–133.
Published: 01 August 2021
... effects of tax changes on different categories of individual taxpayers. Tax return data provided for the case is a large sample that represents the population of U.S. tax returns filed, created from a simulation using distributions based on prevailing economic theories about income and most recent tax...
Includes: Supplementary data