Companies' initial estimates of the one-time transition tax imposed by the Tax Cuts and Jobs Act
Year of publication: |
2023
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Authors: | Chen, Shannon ; Erickson, Matthew ; Harding, Michelle ; Stomberg, Bridget ; Xia, Junwei |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 45.2023, 2, p. 57-81
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Subject: | accounting for income taxes | Tax Cuts and Jobs Act | accuracy | bias | Steuersenkung | Tax cut | Steuerpolitik | Tax policy | Steuerwirkung | Tax effects | Einkommensteuer | Income tax | Wirkungsanalyse | Impact assessment |
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