Smith, Sheldon R., and Amourae Riggs. “ETHICAL AND PUBLIC POLICY ISSUES IN TAX LEGISLATION: THE CASE OF THE FIRST-TIME HOMEBUYER TAX CREDIT”. Journal of Accounting, Ethics & Public Policy, JAEPP, vol. 11, no. 2, May 2023, p. 167, doi:10.60154/jaepp.2010.v11n2p167.