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Corporate income tax accounting in Spain : an empirical study
Martínez-Vargas, Julian; Labatut-Serer, Gregorio; … - In: International journal of critical accounting : IJCA 4 (2012) 5/6, pp. 702-727
Persistent link: https://www.econbiz.de/10009702470
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FIN48 and income tax-based earnings management : evidence from the deferred tax asset valuation allowance
Bauman, Mark P.; Rogers Bowler, Cathalene - In: Advances in taxation 25 (2019), pp. 39-50
Persistent link: https://www.econbiz.de/10012225532
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Do mobile pensioners threaten the deferred taxation of savings? : portability of social benefits
Meier, Volker; Wagener, Andreas - In: CESifo economic studies : CESifo, a joint initiative of … 61 (2015) 2, pp. 465-483
We investigate optimal taxation of lifetime income with and without an option to emigrate during old age. The government sets the rates of deferred taxation and of taxes on interest income. With immobile agents, the optimal policy consists of full deferral of income taxes on savings and full...
Persistent link: https://www.econbiz.de/10011397729
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IFRS policy changes and the continuation of national patterns of IFRS practice
Kvaal, Erlend; Nobes, Christopher - In: European accounting review 21 (2012) 2, pp. 343-371
Persistent link: https://www.econbiz.de/10009568083
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The elasticity of taxable income in the presence of intertemporal income shifting
Gorry, Aspen; Hubbard, R. Glenn; Mathur, Aparna - 2018
Persistent link: https://www.econbiz.de/10011859644
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Taxing profits in a changing world
Chennells, Lucy - 1997
Persistent link: https://www.econbiz.de/10013552391
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Financial accounting for deferred taxes : a systematic review of empirical evidence
Görlitz, Anna; Dobler, Michael - In: Management review quarterly 73 (2023) 1, pp. 113-165
Persistent link: https://www.econbiz.de/10014227405
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Making deferred taxes relevant
Brouwer, Arjan; Naarding, Ewout - In: Accounting in Europe 15 (2018) 2, pp. 200-230
Persistent link: https://www.econbiz.de/10011997734
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Corporations' Federal income tax compliance costs : a study of small, medium-size, and large corporations
Johnston, Kenneth Stanton - 1963
Persistent link: https://www.econbiz.de/10003077887
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Marginal Tax Rates and Investment Behavior of Small and Large Firms
Eskandari, Ruhollah - 2020
Do changes in the marginal tax rate of corporations affect their investment? Using a unique dataset on balance sheet and income of firms from 1956-2008 and a new measure of exogenous changes in corporations marginal tax rate, this paper shows that the investment response of large firms to a...
Persistent link: https://www.econbiz.de/10012849155