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 analyze...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Article |
| Language: | English |
| Published: |
National Tax Association-Tax Institute of America,
2011-03-25T14:42:33Z.
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| Subjects: | |
| Online Access: | Get fulltext |