Corporate Tax Avoidance and the Properties of Corporate Earnings

George A. Plesko

120 citations0/0 files storedNational Tax Journal

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Corporate Taxation and Avoidance Taxation and Legal Issues Auditing, Earnings Management, Governance

Abstract

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.

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References

2003Conservatism in Accounting Part II: Evidence and Research Opportunities 2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences 2003Earnings Management: New Evidence Based on Deferred Tax Expense 1998Book-Tax Differences and Internal Revenue Service Adjustments 2001The Relation between Financial and Tax Reporting Measures of Income 2003What Can We Infer about a Firm's Taxable Income from Its Financial Statements?2003An evaluation of alternative measures of corporate tax rates 2003The Divergence between Book Income and Tax Income

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