SMITH, Sheldon R.; BLACK, Katherine D.; SMITH, Lynn R. ETHICS IN FEDERAL INCOME TAX LEGISLATION: EXPECTATIONS VS. REALITY FOR LOW-INCOME TAXPAYERS. Journal of Accounting, Ethics & Public Policy, JAEPP, [S. l.], v. 9, n. 3, p. 355, 2023. DOI: 10.60154/jaepp.2008.v9n3p355. Disponível em: https://jaepp.org/index.php/jaepp/article/view/273. Acesso em: 12 may. 2026.