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Corporate Tax Avoidance and the Properties of Corporate Earnings

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  • Plesko, George A.
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    Abstract

    This paper addresses the measurement differences between financial and tax reporting with an emphasis on the role each can have in gaining a better understanding of the other. The additional information provided by book–tax reporting differences can help tax administrators in determining compliance with the tax code, and assist investors in understanding the properties of reported corporate earnings. The paper also provides updated information on the magnitude and sources of book–tax reporting differences for U.S. corporations.

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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 57 (2004)
    Issue (Month): 3 (September)
    Pages: 729-37

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    Handle: RePEc:ntj:journl:v:57:y:2004:i:3:p:729-37

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    Cited by:
    1. Michelle Hanlon & Terry Shevlin, 2005. "Bank-Tax Conformity for Corporate Income: An Introduction to the Issues," NBER Working Papers 11067, National Bureau of Economic Research, Inc.
    2. Kager, Rebekka & Knirsch, Deborah & Niemann, Rainer, 2008. "Steuerliche Wertansätze als zusätzliche Information für unternehmerische Entscheidungen? Eine Auswertung von IFRS-Abschlüssen der deutschen DAX-30- und der österreichischen ATX-Unternehmen," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre 50, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. George A. Plesko, 2007. "Estimates of the Magnitude of Financial and Tax Reporting Conflicts," NBER Working Papers 13295, National Bureau of Economic Research, Inc.
    4. Chyz, James A., 2013. "Personally tax aggressive executives and corporate tax sheltering," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 56(2), pages 311-328.
    5. Bokulic, Caitlin & Henry, Erin & Plesko, George A., 2012. "Reconciling Global Financial Reporting With Domestic Taxation," National Tax Journal, National Tax Association, National Tax Association, vol. 65(4), pages 933-59, December.
    6. Laszlo Goerke, 2008. "Tax Overpayments, Tax Evasion, and Book-Tax Differences," Journal of Public Economic Theory, Association for Public Economic Theory, Association for Public Economic Theory, vol. 10(4), pages 643-671, 08.
    7. Poterba, James M. & Rao, Nirupama S. & Seidman, Jeri K., 2011. "Deferred Tax Positions And Incentives For Corporate Behavior Around Corporate Tax Changes," National Tax Journal, National Tax Association, National Tax Association, vol. 64(1), pages 27-57, March.
    8. Savka VUCKOVIC-MILUTINOVIC & Radojko LUKIC, 2013. "Analysis of Deferred Taxes in the Business Environment in Serbia," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(1), pages 25-37, June.
    9. Tang, Tanya & Firth, Michael, 2011. "Can book-tax differences capture earnings management and tax Management? Empirical evidence from China," The International Journal of Accounting, Elsevier, Elsevier, vol. 46(2), pages 175-204, June.

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