Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes
收藏NBER2007-02-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w12923
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资源简介：
A firm's deferred tax position can influence how it 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 explore how these positions might affect firm behavior before and after a pre
提供机构：
美国国家经济研究局
创建时间：
2007-02-01
