Zinn, Benedikt; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2012
-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting … differ in Germany in the most accurate manner. Despite the close link between financial and tax accounting in Germany, we … that this reporting gap is largely attributable to legal differences between financial and tax accounting and we cannot …