Temporary book-tax differences under IFRS
نویسندگان
چکیده
منابع مشابه
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All opinions expressed here are those of the authors and not those of the Economics Education and Research Consortium Research dissemination by the EERC may include views on policy, but the EERC itself takes no institutional policy positions This paper considers the problem of determining the optimal taxation for a group of individuals with random, independent and identically distributed income...
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ژورنال
عنوان ژورنال: Applied Economics: Systematic Research
سال: 2013
ISSN: 1822-7996
DOI: 10.7220/aesr.1822.7996.2013.7.1.6