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Corporate Tax Avoidance and the Properties of Corporate Earnings

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  • Plesko, George A.

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.

Suggested Citation

  • Plesko, George A., 2004. "Corporate Tax Avoidance and the Properties of Corporate Earnings," National Tax Journal, National Tax Association, vol. 57(3), pages 729-737, September.
  • Handle: RePEc:ntj:journl:v:57:y:2004:i:3:p:729-37
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    References listed on IDEAS

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    4. James J. Choi & David Laibson & Brigitte C. Madrian & Andrew Metrick, 2002. "Defined Contribution Pensions: Plan Rules, Participant Choices, and the Path of Least Resistance," NBER Chapters,in: Tax Policy and the Economy, Volume 16, pages 67-114 National Bureau of Economic Research, Inc.
    5. James J. Choi & David Laibson & Brigitte C. Madrian & Andrew Metrick, 2001. "Defined Contribution Pensions: Plan Rules, Participant Decisions, and the Path of Least Resistance," NBER Working Papers 8655, National Bureau of Economic Research, Inc.
    6. Johnson, Richard W & Sambamoorthi, Usha & Crystal, Stephen, 2000. "Pension Wealth at Midlife: Comparing Self-Reports with Provider Data," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 46(1), pages 59-83, March.
    7. Brigitte C. Madrian & Dennis F. Shea, 2001. "The Power of Suggestion: Inertia in 401(k) Participation and Savings Behavior," The Quarterly Journal of Economics, Oxford University Press, vol. 116(4), pages 1149-1187.
    8. Jonathan Skinner, 1991. "Individual Retirement Accounts: A Review of the Evidence," NBER Working Papers 3938, National Bureau of Economic Research, Inc.
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    Citations

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    Cited by:

    1. Chyz, James A., 2013. "Personally tax aggressive executives and corporate tax sheltering," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 311-328.
    2. Hanlon, Michelle & Laplante, Stacie Kelley & Shevlin, Terry, 2005. "Evidence for the Possible Information Loss of Conforming Book Income and Taxable Income," Journal of Law and Economics, University of Chicago Press, vol. 48(2), pages 407-442, October.
    3. 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, vol. 16(1), pages 25-37, June.
    4. 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, pages 27-57.
    5. 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.
    6. Laszlo Goerke, 2008. "Tax Overpayments, Tax Evasion, and Book-Tax Differences," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(4), pages 643-671, August.
    7. Michelle Hanlon & Terry Shevlin, 2005. "Book-Tax Conformity for Corporate Income: An Introduction to the Issues," NBER Chapters,in: Tax Policy and the Economy, Volume 19, pages 101-134 National Bureau of Economic Research, Inc.
    8. 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 50, arqus - Arbeitskreis Quantitative Steuerlehre.
    9. 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.
    10. Bokulic, Caitlin & Henry, Erin & Plesko, George A., 2012. "Reconciling Global Financial Reporting With Domestic Taxation," National Tax Journal, National Tax Association, pages 933-959.
    11. George A. Plesko, 2007. "Estimates of the Magnitude of Financial and Tax Reporting Conflicts," NBER Working Papers 13295, National Bureau of Economic Research, Inc.
    12. 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, pages 27-57.
    13. Utkir Kholbadalov, 2012. "The relationship of corporate tax avoidance, cost of debt and institutional ownership: evidence from Malaysia," Economic Analysis Working Papers (2002-2010). Atlantic Review of Economics (2011-2016), Colexio de Economistas de A Coruña, Spain and Fundación Una Galicia Moderna, vol. 2, pages 1-1, December.

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