Bank-Tax Conformity for Corporate Income: An Introduction to the Issues
收藏NBER2005-01-01 更新2025-01-04 收录
下载链接:
https://www.nber.org/papers/w11067
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This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income. The two incomes diverged in the late 1990s with financial accounting income becoming increasingly greater than taxable income through the year 2000. While the cause of this divergence
提供机构:
美国国家经济研究局
创建时间:
2005-01-01



