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Understanding Income Tax Deferral. Daniel I. Halperin, Alvin C. Warren, January 8, 2014, Paper. "The goal of this brief note is to clarify the role of deferral in income taxation…
Mitigating the Potential Inequity of Reducing Corporate Rates. Daniel Halperin, July 29, 2009, Paper. "Since the statutory marginal U.S. income tax rate on corporate income…