Crawford, MBA, CPA, C., C. Crawford, MBA, CPA, and G. C. Vallach, Esq.,. “Role of Earnings Stripping As an Elaborate Tool to Avoid Corporate Income Taxes…. Should Congress Impose an Exit Tax to Thwart the Tax Avoidance Scheme…”. Journal of Accounting and Finance, vol. 17, no. 3, June 2017, https://articlegateway.com/index.php/JAF/article/view/954.