Book-Tax Gap. An Income Horse Race
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References listed on IDEAS
- 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.
- Plesko, George & Mills, Lillian, 2003. "Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income," Working papers 4289-03, Massachusetts Institute of Technology (MIT), Sloan School of Management.
- Filippo Oropallo, 2004. "Enterprise Microsimulation Models And Data Challenges," Public Economics 0409005, University Library of Munich, Germany.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Heni PURWANTINI & Grahita CHANDRARIN & Prihat ASSIH, 2017. "Minimizing Tax Avoidance by Using Conservatism Accounting through Book Tax Differences. Case Study in Indonesia," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 140-147.
- Maurizio Bovi, 2007. "National accounts, fiscal rules and fiscal policy. Mind the hidden gaps," ISAE Working Papers 76, ISTAT - Italian National Institute of Statistics - (Rome, ITALY).
- Heni Purwantini, 2017. "Minimizing Tax Avoidance by Using Conservatism Accounting Through Book Tax Differences:Case Study in Indonesia," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 6(5), pages 55-67, September.
More about this item
KeywordsCorporate income tax; tax avoidance; accounting;
- G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
- K2 - Law and Economics - - Regulation and Business Law
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