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Research in accounting for income taxes
Graham, John R.; Raedy, Jana Smith; Shackelford, Douglas A. - 2010
"This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer on AFIT. The second half reviews existing studies in detail and offers suggestions for future research. We emphasize the research questions that have been addressed (most of...
Persistent link: https://www.econbiz.de/10003932448
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Understanding forecasting errors in state personal income tax revenues : the role of capital gains
Ferguson, Asa; Marshall, Liam; Rork, Jonathan C. - In: Public finance review : PFR 51 (2023) 5, pp. 649-668
Persistent link: https://www.econbiz.de/10014368351
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So you're moving to Canada : a personal income tax primer for Americans living in Canada
Garcia, Joanna L. - In: Business horizons 62 (2019) 2, pp. 139-147
Persistent link: https://www.econbiz.de/10011995679
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Tax planning knowledge diffusion via the labor market
Barrios, John M.; Gallemore, John - In: Management science : journal of the Institute for … 70 (2024) 2, pp. 1194-1215
Persistent link: https://www.econbiz.de/10014513918
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Tax research by bad example : a twist on the classic case
Morrow, Michaele; Franklin, Mitchell - In: Issues in accounting education 38 (2023) 2, pp. 95-106
Persistent link: https://www.econbiz.de/10014313971
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Examining the impact of digitalization on income tax planning in India
Chourasiya, Ankit; Saini, Rupali - In: Vision : journal of Indian taxation 11 (2024) 1, pp. 88-105
Persistent link: https://www.econbiz.de/10015063538
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Does an uncertain tax system encourage "aggressive tax planning"?
Alm, James - In: Economic analysis and policy : EAP ; journal of the … 44 (2014) 1, pp. 30-38
Persistent link: https://www.econbiz.de/10011481787
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How do CEO incentives affect corporate tax planning and financial reporting of income taxes?
Powers, Kathleen J.; Robinson, John R. C.; Stomberg, Bridget - In: Review of accounting studies 21 (2016) 2, pp. 672-710
Persistent link: https://www.econbiz.de/10011488294
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Tax aggressiveness of taxpayers with heterogeneous income and uncertainty about taxable income
Diller, Markus; Lorenz, Johannes - In: FinanzArchiv : European journal of public finance 71 (2015) 4, pp. 506-530
Persistent link: https://www.econbiz.de/10011446910
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The concave association between tax reserves and equity value
Moore, Rebekah D. - In: The journal of the American Taxation Association : a … 43 (2021) 1, pp. 107-124
Persistent link: https://www.econbiz.de/10012629991