Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers
收藏NBER1998-06-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w6590
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资源简介：
We hypothesize that, in their annual accounting reports, insurers allocate premiums and losses from multistate policies to reduce total state taxes. To test this prediction, we examine firm-level data, collected from the publicly-available statutory reports used to compute tax bases and filed with
提供机构：
美国国家经济研究局
创建时间：
1998-06-01
