RAHIMINEJAD, Sina. Adam Smith Canons of Taxation: An Analysis of the IRS vs. GAAP Tax Policy. The International tax journal, [S. l.], v. 52, n. 5, p. 2595–2631, 2025. Disponível em: https://internationaltaxjournal.online/index.php/itj/article/view/183. Acesso em: 23 may. 2026.