Bokulic, Caitlin; Henry, Erin; Plesko, George A. - In: National Tax Journal 65 (2012) 4, pp. 933-59
This paper presents a new reconciliation of financial to taxable income, drawing from public financial statement and Schedule M-3 data for a panel of firms. The reconciliation compares the financial statement income of a firm’s consolidated financial statement entities to the financial...