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Keywords: forecasts
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Journal Articles
Journal of the American Taxation Association (2022) 44 (2): 7–33.
Published: 01 September 2022
...Jennifer L. Brown; K. C. Lin; Jared A. Moore; Laura A. Wellman ABSTRACT This study examines the impact of tax policy uncertainty (TPU) on analysts' forecasts and managers' interim estimates of effective tax rates (ETRs). We adopt a broad definition of TPU that encompasses both the legislative...
