haku: @author Sansing, R. / yhteensä: 6
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| Tekijä: | Robinson, L.A. Sansing, R. |
| Otsikko: | The effect of "invisible" tax preferences on investment and tax preference measures |
| Lehti: | Journal of Accounting & Economics
2008 : DEC, VOL. 46:2-3, p. 389-404 |
| Asiasana: | intangible assets tax optimization financial reporting investments debt financing |
| Kieli: | eng |
| Tiivistelmä: | The paper develops and analyzes a model in which tax considerations and financial reporting considerations have countervailing effects on a firm's investments in internally developed intangible assets. The study also proposes and estimates a new measure of tax preferenced, which is called the economic effective tax rate. The measure reflects both investments in intangible assets and the use of debt financing. Neither of these generates a book-tax difference. The measure indicates that the economic effective tax rate was about 18 % between 1988 and 2005, when the statutory tax rate was either 34 % or 35 %. |
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