ABSTRACT There are past and proposed tax law changes that contain provisions affect financial reporting. These include calls for book-tax conformity, proposals to increase the links between accounting taxable incomes, actions by Congress make direct alterations U.S. GAAP. I submit these potentially threaten reporting quality. discuss my concerns about why such have not attracted attention from ...

Taxpayers shelter income from taxation both through illegal evasion and legal avoidance. This tax sheltering creates a difference between a household’s actual income and what it reports to the tax authorities. While tax sheltering is a central concern for designing a tax system, the private nature of this behavior complicates evaluating the magnitude and determinants of such behavior. In this p...

Multinational investors often reduce tax on dividends by using indirect investment routes. This paper constructs a tax rate matrix to represent a real-world network of tax treaties between 70 countries and develops network algorithms to study the structure of tax-minimizing (direct or indirect) investment routes in the tax treaty network. The treaty shopping arbitrage rate, defined as the diffe...

The purpose of the article/hypothesis: This paper aims to provide a comprehensive review theoretical and empirical literature regarding tax-induced earnings management. In particular, association between anticipated tax changes management is interest authors.
 Methodology: uses systematic achieve its research objectives.
 Results research: presented mostly devoted rate decreases focus...

This paper studies how the difference between technical depreciation and tax depreciation affects the firm’s optimal investment strategy. The objective is maximization of shareholder value. When tax depreciation differs from technical depreciation, an additional investment not only generates value due to the fact that the firm can produce more, but also due to the fact that an additional deferr...

This study aims to examine the effect of permanent and temporary differences as well book-tax on profit growth in property real estate firms listed Indonesia Stock Exchange (IDX). Permanent refer between taxable income accounting that cannot be reversed future, while are will reverse over time. The focused sub-sector estate, which was selected because these companies considered high-risk often ...

BACKGROUND On April 1, 2009, the federal cigarette excise tax increased from 39 cents to $1.01 per pack. METHODS This study describes call volumes to 16 state quitlines, characteristics of callers and cessation outcomes before and after the tax. RESULTS Calls to the quitlines increased by 23.5% in 2009 and more whites, smokers ≥ 25 years of age, smokers of shorter duration, those with less ...