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The effect of mandatory financial statement disclosures of tax uncertainty on tax reporting and collections : the case of FIN 48 and multistate tax avoidance

Gupta, Sanjay; Mills, Lillian F.; Towery, Erin M. - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 203-229

Persistent link: https://www.econbiz.de/10010472017

Five things economists and lawyers can learn from accountants : an illustration using the domestic production activities deduction

Mills, Lillian F. - In: National tax journal 59 (2006) 3, pp. 585-597

Persistent link: https://www.econbiz.de/10003395220

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

Structural change in the research and experimentation tax credit : success or failure?

Gupta, Sanjay; Hwang, Yuhchang; Schmidt, Andrew P. - In: National tax journal 64 (2011) 2, pp. 285-322

Persistent link: https://www.econbiz.de/10009558046

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

Evidence on subsequent filing from the State of Michigan's income tax amnesty

Christian, Charles W.; Gupta, Sanjay; Young, James Christian - In: National tax journal 55 (2002) 4, pp. 703-721

Persistent link: https://www.econbiz.de/10001739821

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

New evidence on participation in individual retirement accounts

Frischmann, Peter J. - In: The journal of the American Taxation Association : a … 20 (1998) 2, pp. 57-82

Persistent link: https://www.econbiz.de/10001248821

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