. The numerical analysis literature offers many reliable methods, and should be used because alternatives derived from … difference methods from numerical analysis produces far superior approximations than do simple discrete-time systems … first identify the underlying continuous-time model of DICE. Second, we present mathematical and computational methods for …

This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income …. The two incomes diverged in the late 1990s with financial accounting income becoming increasingly greater than taxable … of earnings management for financial accounting and/or the tax sheltering of corporate income. Our paper outlines the …

We elaborate on the business cycle accounting method proposed by Chari, Kehoe, and McGrattan (2007), clear up some …

teacher effects are likely biased. After accounting for these biases, high-school algebra and English teachers have much …

This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer …

across time and across the world. Growth accounting is the principal quantitative tool for understanding this phenomenon, and … for assessing the prospects for further increases in living standards. This paper sets out the general growth accounting … model, with its methods and assumptions, and traces its evolution from a simple index-number technique that decomposes …