search query: @indexterm COMPARATIVE RESEARCH / total: 215
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| Author: | Gujarathi, M.R. Barua, S.K. |
| Title: | Effectiveness of minimum tax legislation and its effect on corporate financial reporting: a comparative analysis between the United States and India |
| Journal: | International Journal of Accounting
2001 : VOL. 36:4, p. 435-450 |
| Index terms: | COMPARATIVE RESEARCH CORPORATE FINANCE EFFECTIVENESS FINANCIAL REPORTING LEGISLATION TAXATION INDIA USA |
| Language: | eng |
| Abstract: | This paper reports a comparative analysis of the experience of introducing minimum tax legislation in the US and India. Given the differences in the economic and market settings in the two countries, one would expect the impact of regulation and the corporate response to its introduction to be different. This empirical analysis, however, indicates that the response to the minimum tax legislation in India is very similar to that in the US. |
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