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The Divergence between Book Income and Tax Income

In: Tax Policy and the Economy, Volume 17

Citations

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Cited by:

  1. Jesse Edgerton, 2012. "Investment, accounting, and the salience of the corporate income tax," Working Papers 1230, Oxford University Centre for Business Taxation.
  2. Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt, 2014. "Evidence on book-tax differences and disclosure quality based on the notes to the financial statements," ZEW Discussion Papers 14-047, ZEW - Leibniz Centre for European Economic Research.
  3. Guedhami, Omrane & Pittman, Jeffrey, 2008. "The importance of IRS monitoring to debt pricing in private firms," Journal of Financial Economics, Elsevier, vol. 90(1), pages 38-58, October.
  4. Paolo Panteghini, 2009. "The capital structure of multinational companies under tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(1), pages 59-81, February.
  5. Bergman, Nittai K. & Jenter, Dirk, 2007. "Employee sentiment and stock option compensation," Journal of Financial Economics, Elsevier, vol. 84(3), pages 667-712, June.
  6. Moore, Jared A. & Xu, Li, 2018. "Book-tax differences and costs of private debt," Advances in accounting, Elsevier, vol. 42(C), pages 70-82.
  7. Lynda Soltani, 2022. "The Quality Effect of Auditing on Tax Compliance: Evidence from Tunisian Context," International Journal of Economics and Financial Issues, Econjournals, vol. 12(1), pages 24-27.
  8. Slemrod, Joel, 2004. "The Economics of Corporate Tax Selfishness," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(4), pages 877-899, December.
  9. Jesse Edgerton, 2012. "Investment, Accounting, and the Salience of the Corporate Income Tax," NBER Working Papers 18472, National Bureau of Economic Research, Inc.
  10. Mostafa Monzur Hasan & Ahmed Al-Hadi & Grantley Taylor & Grant Richardson, 2017. "Does a Firm’s Life Cycle Explain Its Propensity to Engage in Corporate Tax Avoidance?," European Accounting Review, Taylor & Francis Journals, vol. 26(3), pages 469-501, July.
  11. Auerback, Alan J., 2007. "Why Have Corporate Tax Revenues Declined? Another Look," Berkeley Olin Program in Law & Economics, Working Paper Series qt6w372076, Berkeley Olin Program in Law & Economics.
  12. Dyreng, Scott D. & Hanlon, Michelle & Maydew, Edward L. & Thornock, Jacob R., 2017. "Changes in corporate effective tax rates over the past 25 years," Journal of Financial Economics, Elsevier, vol. 124(3), pages 441-463.
  13. Clive Lennox & Petro Lisowsky & Jeffrey Pittman, 2013. "Tax Aggressiveness and Accounting Fraud," Journal of Accounting Research, Wiley Blackwell, vol. 51(4), pages 739-778, September.
  14. Graham, John R. & Tucker, Alan L., 2006. "Tax shelters and corporate debt policy," Journal of Financial Economics, Elsevier, vol. 81(3), pages 563-594, September.
  15. Jesse Edgerton, 2011. "Investment, accounting, and the salience of the corporate income tax," Finance and Economics Discussion Series 2011-20, Board of Governors of the Federal Reserve System (U.S.).
  16. Bilicka, Katarzyna & Scur, Daniela, 2024. "Organizational capacity and profit shifting," Journal of Public Economics, Elsevier, vol. 238(C).
  17. Mihir A Desai & Dhammika Dharmapala, 2009. "Corporate Tax Avoidance and Firm Value," The Review of Economics and Statistics, MIT Press, vol. 91(3), pages 537-546, August.
  18. Inès Bouaziz Daoud & Mohamed Ali Omri, 2011. "Divergences comptabilité - fiscalité, gestion fiscale et gestion des résultats en Tunisie : les nouveaux défis," Post-Print hal-00646800, HAL.
  19. Feller, Anna & Schanz, Deborah, 2014. "The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax," arqus Discussion Papers in Quantitative Tax Research 176, arqus - Arbeitskreis Quantitative Steuerlehre.
  20. Alan J. Auerbach, 2007. "Why Have Corporate Tax Revenues Declined? Another Look," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 153-171, June.
  21. Faulkender, Michael & Smith, Jason M., 2016. "Taxes and leverage at multinational corporations," Journal of Financial Economics, Elsevier, vol. 122(1), pages 1-20.
  22. Nan-Ting Kuo & Cheng Few Lee, 2020. "A Potential Benefit of Increasing Book–Tax Conformity: Evidence from the Reduction in Audit Fees," World Scientific Book Chapters, in: Cheng Few Lee & John C Lee (ed.), HANDBOOK OF FINANCIAL ECONOMETRICS, MATHEMATICS, STATISTICS, AND MACHINE LEARNING, chapter 3, pages 151-197, World Scientific Publishing Co. Pte. Ltd..
  23. Richmond, Jordan, 2024. "Firm responses to book income alternative minimum taxes," Journal of Public Economics, Elsevier, vol. 236(C).
  24. Kenneth J. Klassen & Stacie K. Laplante, 2012. "Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?," Journal of Accounting Research, Wiley Blackwell, vol. 50(5), pages 1245-1285, December.
  25. Guido Friebel & Sergei Guriev, 2004. "Earnings Manipilation and Incentives in Firms," Working Papers w0055, New Economic School (NES), revised Oct 2005.
  26. Francesca Barion & Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2010. "Profit Shifting by Debt Financing in Europe," CESifo Working Paper Series 2985, CESifo.
  27. Sabrina Chi & Shawn X. Huang & Juan Manuel Sanchez, 2017. "CEO Inside Debt Incentives and Corporate Tax Sheltering," Journal of Accounting Research, Wiley Blackwell, vol. 55(4), pages 837-876, September.
  28. Guido Friebel & Sergei Guriev, 2012. "Whistle‐Blowing and Incentives in Firms," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 21(4), pages 1007-1027, December.
  29. B. Brian Lee & William Vetter & Michael Williams, 2015. "Book-Tax Income Differences and Major Determining Factors," Accounting and Finance Research, Sciedu Press, vol. 4(3), pages 1-55, August.
  30. Maurizio Bovi, 2007. "National accounts, fiscal rules and fiscal policy. Mind the hidden gaps," ISAE Working Papers 76, ISTAT - Italian National Institute of Statistics - (Rome, ITALY).
  31. Michelle Hanlon & Terry Shevlin, 2005. "Book-Tax Conformity for Corporate Income: An Introduction to the Issues," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 101-134, National Bureau of Economic Research, Inc.
  32. Anda Simona RĂDULESCU & Cristian DÎRVĂ, 2018. "Corporate Restructuring and Tax Arbitrage Strategies at International Level," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 19(3), pages 264-273, July.
  33. Alexandra Fernandes & António Cerqueira & Elísio Brandão, 2017. "Tax and financial reporting aggressiveness: evidence from Europe," FEP Working Papers 597, Universidade do Porto, Faculdade de Economia do Porto.
  34. Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F., 2012. "The incentives for tax planning," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 391-411.
  35. George A. Plesko, 2007. "Estimates of the Magnitude of Financial and Tax Reporting Conflicts," NBER Working Papers 13295, National Bureau of Economic Research, Inc.
  36. Douglas A. Shackelford & Joel Slemrod & James M. Sallee, 2007. "A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior," NBER Working Papers 12873, National Bureau of Economic Research, Inc.
  37. Schanz, Deborah & Schanz, Sebastian, 2009. "Zur Unmaßgeblichkeit der Maßgeblichkeit: Divergieren oder konvergieren Handels- und Steuerbilanz?," arqus Discussion Papers in Quantitative Tax Research 78, arqus - Arbeitskreis Quantitative Steuerlehre.
  38. Lin, Shannon & Tong, Naqiong & Tucker, Alan L., 2014. "Corporate tax aggression and debt," Journal of Banking & Finance, Elsevier, vol. 40(C), pages 227-241.
  39. R. Miniaci & M. Parisi & P. Panteghini, 2014. "Debt shifting in Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(3), pages 397-435, June.
  40. Desai, Mihir A. & Dharmapala, Dhammika, 2006. "Corporate tax avoidance and high-powered incentives," Journal of Financial Economics, Elsevier, vol. 79(1), pages 145-179, January.
  41. Dan Dacian Cuzdriorean & Dumitru MatiÅŸ, 2012. "The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-2.
  42. Lampenius, Niklas & Shevlin, Terry & Stenzel, Arthur, 2021. "Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms," Journal of Accounting and Economics, Elsevier, vol. 72(1).
  43. Aníbal Báez-Díaz & Pervaiz Alam, 2013. "Tax conformity of earnings and the pricing of accruals," Review of Quantitative Finance and Accounting, Springer, vol. 40(3), pages 509-538, April.
  44. Jiménez-Angueira, Carlos E., 2018. "The effect of the interplay between corporate governance and external monitoring regimes on firms' tax avoidance," Advances in accounting, Elsevier, vol. 41(C), pages 7-24.
  45. Hovick Shahnazarian & Martin Solberger & Erik Spånberg, 2017. "Forecasting and Analysing Corporate Tax Revenues in Sweden Using Bayesian VAR Models," Finnish Economic Papers, Finnish Economic Association, vol. 28(1), pages 50-74, Autumn.
  46. Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 412-434.
  47. Chih-Wen Mao & Wen-Chieh Wu, 2019. "Does the government-mandated adoption of international financial reporting standards reduce income tax revenue?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 145-166, February.
  48. A. S. Dirva & C. Dirva, 2019. "Tax Arbitration Through Offshore Centres аnd Tax Havens," Вестник Киевского национального университета имени Тараса Шевченко. Экономика., Socionet;Киевский национальный университет имени Тараса Шевченко, vol. 2(203), pages 30-37.
  49. Hongbin Cai & Qiao Liu, 2009. "Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms," Economic Journal, Royal Economic Society, vol. 119(537), pages 764-795, April.
  50. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
  51. Yonghong Jia & Xinghua Gao, 2021. "Is managerial rent extraction associated with tax aggressiveness? Evidence from informed insider trading," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 423-452, February.
  52. Clausing, Kimberly A. & Lahav, Yaron, 2011. "Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 20(2), pages 97-105.
  53. Mihir Desai & Alexander Dyck & Luigi Zingales, "undated". "Corporate Governance and Taxation," American Law & Economics Association Annual Meetings 1093, American Law & Economics Association.
  54. Devereux, Michael P. & Maffini, Giorgia & Xing, Jing, 2018. "Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns," Journal of Banking & Finance, Elsevier, vol. 88(C), pages 250-266.
  55. Mihir A. Desai, 2005. "The Degradation of Reported Corporate Profits," Journal of Economic Perspectives, American Economic Association, vol. 19(4), pages 171-192, Fall.
  56. Auerback, Alan J., 2007. "Why Have Corporate Tax Revenues Declined? Another Look," Department of Economics, Working Paper Series qt6w372076, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
  57. Chytis, Evangelos & Koumanakos, Evangelos & Siriopoulos, Costas, 2013. "Deferred Tax Positions under the prism of financial crisis and the effects of a corporate tax reform," EconStor Conference Papers 125775, ZBW - Leibniz Information Centre for Economics.
  58. Frischmann, Peter J. & Shevlin, Terry & Wilson, Ryan, 2008. "Economic consequences of increasing the conformity in accounting for uncertain tax benefits," Journal of Accounting and Economics, Elsevier, vol. 46(2-3), pages 261-278, December.
  59. Savka VUCKOVIC-MILUTINOVIC & Radojko LUKIC, 2013. "Analysis of Deferred Taxes in the Business Environment in Serbia," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(1), pages 25-37, June.
  60. Mauro Ghinamo & Paolo Panteghini & Federico Revelli, 2010. "FDI determination and corporate tax competition in a volatile world," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(5), pages 532-555, October.
  61. Jennie Cho & Jilnaught Wong & Norman Wong, 2006. "Book‐Tax Differences and Inland Revenue Audit Adjustments in New Zealand," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(9‐10), pages 1650-1667, November.
  62. Maurizio Bovi, 2005. "Book-Tax Gap. An Income Horse Race," Public Economics 0506009, University Library of Munich, Germany.
  63. Laszlo Goerke, 2008. "Tax Overpayments, Tax Evasion, and Book‐Tax Differences," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(4), pages 643-671, August.
  64. Bing Ye & Xunyong Xiang, 2020. "Intergovernmental transfers and tax noncompliance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(2), pages 312-338, April.
  65. Donohoe, Michael P., 2015. "The economic effects of financial derivatives on corporate tax avoidance," Journal of Accounting and Economics, Elsevier, vol. 59(1), pages 1-24.
  66. Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2017. "The implications of book-tax differences: A meta-analysis," ZEW Discussion Papers 17-003, ZEW - Leibniz Centre for European Economic Research.
  67. Petr Habanec & Hana Bohušová, 2017. "Comparison of Deferred Tax Materiality Reporting in Accordance with Continental and Anglo-Saxon Reporting System," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(6), pages 1917-1924.
  68. Subagio Efendi & Salim Darmadi & Robert Czernkowski, 2022. "Are Financial Institutions Tax Aggressive? Evidence From Corporate Tax Return Data," Bulletin of Monetary Economics and Banking, Bank Indonesia, vol. 25(2), pages 175-204, August.
  69. Kumar, Alok & Page, Jeremy K. & Spalt, Oliver G., 2011. "Religious beliefs, gambling attitudes, and financial market outcomes," Journal of Financial Economics, Elsevier, vol. 102(3), pages 671-708.
  70. Heltzer, Wendy & Shelton, Sandra Waller, 2011. "The book–tax divide: Perceptions from the field," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 130-137.
  71. Petr Habanec, 2018. "Relationship Between Deferred Tax Category and Stock Prices in Pharmacy," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 66(6), pages 1469-1475.
  72. Minjie Huang & Shunan Zhao & Andreas Pape, 2023. "Estimating Case‐based Individual and Social Learning in Corporate Tax Avoidance," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 85(2), pages 403-434, April.
  73. Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2016. "Book-tax conformity and reporting behavior: A quasi-experiment," ZEW Discussion Papers 16-008, ZEW - Leibniz Centre for European Economic Research.
  74. Bradley Blaylock & Fabio B. Gaertner & Terry Shevlin, 2017. "Book-tax conformity and capital structure," Review of Accounting Studies, Springer, vol. 22(2), pages 903-932, June.
  75. Chan, K. Hung & Lin, Kenny Z. & Mo, Phyllis L.L., 2010. "Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy," Journal of Accounting and Economics, Elsevier, vol. 50(1), pages 58-73, May.
  76. Wenjing Ouyang & Menghistu Sallehu, 2015. "How do Broad-Based Stock Option Grants Affect Firms' Overall Future Productivity," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(2), pages 21-38.
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