Poterba, James M.; Rao, Nirupama; Seidman, Jeri - 2010
A firm's deferred tax position can affect its incentives to lobby for or against tax reform, aswell as how the firm is affected by a transition from one tax regime to another. We compiledisaggregated deferred tax position data for a sample of large U.S. firms between 1993 and 2004 toanalyze the...