Corporate Tax Avoidance and the Properties of Corporate Earnings
AbstractThis 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 InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 57 (2004)
Issue (Month): 3 (September)
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