Investment, Accounting, and the Salience of the Corporate Income Tax
收藏NBER2012-10-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w18472
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资源简介：
This paper develops and tests the hypothesis that accounting rules mitigate the effect of tax policy on firm investment decisions by obscuring the timing of tax payments. I model a firm that maximizes a discounted weighted average of after-tax cash flows and accounting profits. I estimate the weight
提供机构：
美国国家经济研究局
创建时间：
2012-10-01
