| dc.creator |
Manzon, Gil B. Jr |
|
| dc.creator |
Plesko, George A. |
|
| dc.date |
2003-06-02T20:23:22Z |
|
| dc.date |
2003-06-02T20:23:22Z |
|
| dc.date |
2003-06-02T20:23:22Z |
|
| dc.date.accessioned |
2013-06-04T16:19:06Z |
|
| dc.date.available |
2013-06-04T16:19:06Z |
|
| dc.date.issued |
2013-06-05 |
|
| dc.identifier |
http://hdl.handle.net/1721.1/3520 |
|
| dc.identifier.uri |
http://koha.mediu.edu.my:8181/xmlui/handle/1721 |
|
| dc.description |
We examine the magnitude and sources of difference between income for tax and financial reporting purposes using publicly available data from 1988 to 1998. We find evidence that the book-tax income spread has generally increased over time, but that a relatively small set of variables are able to explain this increase. We also find that these same variables explain a large percentage of the variation in the book-tax spread across firms. While neither supporting, nor disproving, the existence and growth in tax sheltering behavior, the results do suggest that financial statement-based measures of income have become less representative of firms' taxable income. |
|
| dc.format |
120296 bytes |
|
| dc.format |
application/pdf |
|
| dc.language |
en_US |
|
| dc.relation |
MIT Sloan School of Management Working Paper;4332-01 |
|
| dc.title |
The Relation Between Financial and Tax Reporting Measures of Income |
|
| dc.type |
Working Paper |
|