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The Effects of International Differences in the Tax Treatment of Goodwill: A Reply
Kathleen M. Dunne and Gordian A. Ndubizu
Journal of International Business Studies
Vol. 27, No. 3 (3rd Qtr., 1996), pp. 593-596
Published by: Palgrave Macmillan Journals
Stable URL: http://www.jstor.org/stable/155441
Page Count: 4
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This reply summarizes the major findings of Dunne and Ndubizu  and addresses the comments of Nobes . The assumptions underlying the tax hypothesis [Dunne and Ndubizu 1995] are reviewed. A possible suggestion for a direct test of the hypothesis is presented as well as the requirements for the falsification of a hypothesis.
Journal of International Business Studies © 1996 Palgrave Macmillan Journals