Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes
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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
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美国国家经济研究局创建时间:
2007-02-01



