Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers
收藏数据链接：
官方服务：
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
