Corporate Tax Avoidance and the Properties of Corporate Earnings

This paper addresses the measurement differences between financial and tax reporting with an emphasis on the role each can have in gaining a better understanding of the other. The additional information provided by book-tax reporting differences can help tax administrators in determining compliance...

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Bibliographic Details
Published in:National tax journal 2004-09, Vol.57 (3), p.729-737
Main Author: Plesko, George A.
Format: Article
Language:English
Subjects:
Accounting and auditing
Analysis
Audited financial statements
Business structures
Comparative analysis
Corporate finance
Corporate income taxes
Corporate profits
Corporate taxes
Deferred income taxes
Federal taxes
Financial accounting standards
Financial reporting
Income taxes
Investments
Liability
Net income
Profit
Profitability
Property taxes
Revenue
Revenue recognition
Stockholders
Studies
Tax accounting
Tax avoidance
Tax evasion
Tax increases
Tax returns
Tax shelters
Taxable income
Treasuries
Trends
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Description
Summary:This paper addresses the measurement differences between financial and tax reporting with an emphasis on the role each can have in gaining a better understanding of the other. The additional information provided by book-tax reporting differences can help tax administrators in determining compliance with the tax code, and assist investors in understanding the properties of reported corporate earnings. The paper also provides updated information on the magnitude and sources of book-tax reporting differences for U.S. corporations.
ISSN:0028-0283
1944-7477
DOI:10.17310/ntj.2004.3.12