Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes
A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm 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 analy...
| Príomhchruthaitheoirí: | , , |
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| Rannpháirtithe: | |
| Formáid: | Alt |
| Teanga: | en_US |
| Foilsithe / Cruthaithe: |
National Tax Association-Tax Institute of America
2011
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| Rochtain ar líne: | http://hdl.handle.net/1721.1/61959 https://orcid.org/0000-0003-3532-0998 |