1. See also David F. Bradford, Fixing Realization Accounting: Symmetry, Consistency and Correctness in the Taxation of Financial Instruments, 50 TAX L;& Gergen;REV,1995
2. Financial Innovation: The Last Twenty Years and the Next, 21;See Merton;J. FIN. AND QUANTITATIVE ANALYSIS,1986
3. Corporate Tax Rate Incentivize Foreign Acquisitions;See Does;FORBES,2013
4. See MM 1958, supra note 30. See also Merton Miller, Debt and Taxes;J. FINANCE,1977