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Taxable and Business Income

Author

Listed:
  • Dan Throop Smith
  • J. Keith Butters

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Suggested Citation

  • Dan Throop Smith & J. Keith Butters, 1949. "Taxable and Business Income," NBER Books, National Bureau of Economic Research, Inc, number smit49-1, March.
    • Handle: RePEc:nbr:nberbk:smit49-1
    Note: AP PE ME CF
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    Cited by:

    1. Mills, Lillian F. & Plesko, George A., 2003. "Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(4), pages 865-893, December.
    2. George A. Plesko, 2007. "Estimates of the Magnitude of Financial and Tax Reporting Conflicts," NBER Working Papers 13295, National Bureau of Economic Research, Inc.
    3. Frey, Lisa & Möller, Manuela, 2015. "Der Zusammenhang zwischen „book-tax differences“ und Bilanzpolitik zum Erreichen eines positiven Jahresergebnisses," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 69(4), pages 467-500.
    4. 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, vol. 46(2), pages 175-204, June.
    5. Rakia Riguen & Anis Jarboui, 2016. "Divergences comptabilité-fiscalité et Qualité de l'audit externe : Cas de la Tunisie," Post-Print hal-01901210, HAL.

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