| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w12923 |
| 来源ID | Working 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 |
| URL | https://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 | ||
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