Book-Tax Gap. An Income Horse Race
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- 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.
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- 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.
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More about this item
KeywordsCorporate income tax; tax avoidance; accounting;
All these keywords.
- 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
NEP fieldsThis paper has been announced in the following NEP Reports:
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