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Does disconformity in state corporate income tax systems affect compliance cost burdens?

Gupta, Sanjay; Mills, Lillian F. - In: National tax journal 56 (2003) 2, pp. 355-371

Persistent link: https://www.econbiz.de/10001789626

Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens?

Gupta, Sanjay; Mills, Lillian F. - 2003

Prior multistate tax research on differences in state tax rules, while investigating the effects on revenue, investment, and tax burden, is silent regarding the effect on compliance costs. We investigate factors that explain state income tax compliance costs for large firms. We find that state...

Persistent link: https://www.econbiz.de/10014088273

Discussion of Do firms use the deferred tax asset valuation allowance to manage earnings?

Mills, Lillian F. - In: The journal of the American Taxation Association : a … 23 (2001), pp. 49-51

Persistent link: https://www.econbiz.de/10001708420

Corporate tax compliance and financial reporting

Mills, Lillian F. - In: National tax journal 49 (1996) 3, pp. 421-435

Persistent link: https://www.econbiz.de/10001334973

Taxes and corporate charity : empirical evidence from microlevel panel data

Boatsman, James R. - In: National tax journal 49 (1996) 2, pp. 193-213

Persistent link: https://www.econbiz.de/10001203595

Rent seeking by agents of the firm

Gupta, Sanjay; Swenson, Charles W. - In: The journal of law & economics 46 (2003) 1, pp. 253-268

Persistent link: https://www.econbiz.de/10001785465

The effect of state income tax apportionment and tax incentives on new capital expenditures

Gupta, Sanjay; Hofmann, Mary Ann - In: The journal of the American Taxation Association : a … 25 (2003) Suppl., pp. 1-25

Persistent link: https://www.econbiz.de/10001934649

Discussion of the effect of state income tax apportionment and tax incentives on new capital expenditures

Rego, Sonja Olhoft - In: The journal of the American Taxation Association : a … 25 (2003), pp. 27-32

Persistent link: https://www.econbiz.de/10001934888

The role of performance plans in mitigating agency problems : an empirical examination

Gupta, Sanjay; Bailey, Charles D. - In: Quarterly journal of business and economics : QJBE 40 (2001) 3/4, pp. 79-99

Persistent link: https://www.econbiz.de/10001764361

Structural Change in the Research and Experimentation Tax Credit : Success or Failure?

Gupta, Sanjay - 2012

This study examines the availability and incentive effects of the Research and Experimentation tax credit following structural changes in the computation of the credit enacted in the Omnibus Budget Reconciliation Act of 1989 (OBRA89). We find that overall firm eligibility declined after OBRA89,...

Persistent link: https://www.econbiz.de/10013106396