SMITH, Sheldon R. THE ADOPTION TAX CREDIT: PROBLEMATIC IMPLICATIONS FOR LOW-INCOME TAXPAYERS. Journal of Accounting, Ethics & Public Policy, JAEPP, [S. l.], v. 7, n. 3, p. 329, 2023. DOI: 10.60154/jaepp.2007.v7n3p329. Disponível em: https://jaepp.org/index.php/jaepp/article/view/285. Acesso em: 9 sep. 2026.