TY - BOOK AU - Petroni,Kathy R. AU - Shackelford,Douglas A. TI - Managing annual accounting reports to avoid state taxes : an analysis of property-casualty insurers AV - HG8121 P477M PY - 1998/// CY - Cambridge, Mass PB - National Bureau of Economic Research KW - INSURANCE KW - TAXATION KW - UNITED STATES KW - TAX SHIFTING KW - ECONOMICS KW - RESEARCH ER -