Similar Search Results

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

Empirical evidence on the revenue effects of state corporate income tax policies

Gupta, Sanjay; Moore, Jared; Gramlich, Jeffrey; … - In: National tax journal 62 (2009) 2, pp. 237-267

Persistent link: https://www.econbiz.de/10003890424

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

The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections

Gupta, Sanjay - 2018

Using a new hand-collected database on state department of revenue (DOR) expenditures, this study examines the association between changes in state corporate tax enforcement expenditures and state-level tax collections during the 2000-2008 time period. The results, after addressing endogeneity...

Persistent link: https://www.econbiz.de/10012940295

The effects of changes in state tax enforcement on corporate income tax collections

Gupta, Sanjay; Lynch, Daniel P. - In: The journal of the American Taxation Association : a … 38 (2016) 1, pp. 125-143

Persistent link: https://www.econbiz.de/10011625876

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

What can we learn about uncertain tax benefits from FIN 48?

Blouin, Jennifer L.; Gleason, Cristi; Mills, Lillian F.; … - In: National tax journal 60 (2007) 3, pp. 521-535

Persistent link: https://www.econbiz.de/10003580194

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