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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

Determinants of the variability in corporate effective tax rates : evidence from longitudinal data

Gupta, Sanjay - In: Journal of accounting and public policy 16 (1997) 1, pp. 1-34

Persistent link: https://www.econbiz.de/10001218648

Perceptions and realities of average tax rates in the federal income tax : evidence from Michigan

Ballard, Charles L.; Gupta, Sanjay - In: National tax journal 71 (2018) 2, pp. 263-294

Persistent link: https://www.econbiz.de/10011905648

Using tax return data to simulate corporate marginal tax rates

Graham, John R.; Mills, Lillian F. - In: Journal of accounting & economics 46 (2008) 2/3, pp. 366-388

Persistent link: https://www.econbiz.de/10003796339

Audit fees and book-tax differences

Hanlon, Michelle Lee; Krishnan, Gopal; Mills, Lillian F. - In: The journal of the American Taxation Association : a … 34 (2012) 1, pp. 55-86

Persistent link: https://www.econbiz.de/10009668299

Using tax return data to simulate corporate marginal tax rates

Graham, John R.; Mills, Lillian F. - 2007

"We document that simulated corporate marginal tax rates based on financial statement data (Shevlin 1990 and Graham 1996a) are highly correlated with simulated rates based on corporate tax return data. We provide algorithms that can be used to estimate the book or tax simulated rates when they...

Persistent link: https://www.econbiz.de/10003625911

The evolving schedule M-3 : a new era of corporate show and tell?

Boynton, Charles; Mills, Lillian F. - In: National tax journal 57 (2004) 3, pp. 757-772

Persistent link: https://www.econbiz.de/10002395911

Do foreign multinationals ̉tax incentives influence their U.S. income reporting and debt policy?

Mills, Lillian F.; Newberry, Kaye J. - In: National tax journal 57 (2004) 1, pp. 89-107

Persistent link: https://www.econbiz.de/10002015550

Bridging the reporting gap : a proposal for more informative reconciling of book and tax income

Mills, Lillian F.; Plesko, George A. - In: National tax journal 56 (2003) 4, pp. 865-893

Persistent link: https://www.econbiz.de/10001891124

The influence of tax and nontax costs on book-tax reporting differences : public and private firms

Mills, Lillian F.; Newberry, Kaye J. - In: The journal of the American Taxation Association : a … 23 (2001) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10001587084