G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w12923
来源IDWorking Paper 12923
Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes
James Poterba; Nirupama Rao; Jeri Seidman
发表日期2007-02-21
出版年2007
语种英语
摘要A firm's deferred tax position can influence how it is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.S. firms between 1993 and 2004 to explore how these positions might affect firm behavior before and after a pre-announced change in the statutory corporate tax rate. Our results suggest that the heterogeneous deferred tax positions of large U.S. corporations create substantial variation in the short-run effect of tax rate changes on reported earnings. Recognizing these divergent incentives is important for understanding the political economy of corporate tax reform.
主题Public Economics ; Taxation ; Other ; Accounting, Marketing, and Personnel
URLhttps://www.nber.org/papers/w12923
来源智库National Bureau of Economic Research (United States)
引用统计
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/570589
推荐引用方式
GB/T 7714
James Poterba,Nirupama Rao,Jeri Seidman. Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes. 2007.
条目包含的文件
文件名称/大小 资源类型 版本类型 开放类型 使用许可
w12923.pdf(421KB)智库出版物 限制开放CC BY-NC-SA浏览
个性服务
推荐该条目
保存到收藏夹
导出为Endnote文件
谷歌学术
谷歌学术中相似的文章
[James Poterba]的文章
[Nirupama Rao]的文章
[Jeri Seidman]的文章
百度学术
百度学术中相似的文章
[James Poterba]的文章
[Nirupama Rao]的文章
[Jeri Seidman]的文章
必应学术
必应学术中相似的文章
[James Poterba]的文章
[Nirupama Rao]的文章
[Jeri Seidman]的文章
相关权益政策
暂无数据
收藏/分享
文件名: w12923.pdf
格式: Adobe PDF
此文件暂不支持浏览

除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。