DEPRECIATION OF FIXED ASSETS IN THE ACCOUNTING AND TAX ACCOUNTING

Speaking of Securitization Accounting , Tax , Regulatory and Other Developments Affecting Transfers and Servicing of Financial Assets

Income Tax Accounting under the Tax Consolidation System

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Defining Ecosystem Assets for Natural Capital Accounting

In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conce...

Investment, Accounting, and the Salience of the Corporate Income Tax

This paper develops the argument that accounting rules make the corporate income tax less salient and less distortionary by obscuring the timing of tax payments. I develop and estimate a model of investment where firms maximize a discounted weighted average of after-tax cash flows and accounting profits. The cost of capital, the tax wedge on the return on capital, and the impact of tax incentiv...

accounting conservatism and the effects of earning quality on the return of assets and stock return

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