Related links
Race to the bottom - Wikipedia
Race to the bottom is a socio-economic phrase to describe either government deregulation of the business environment or reduction in corporate tax rates, ... or taxes can lose business to countries/localities with less regulation, ...
Learn more
Evidence for the Possible Information Loss of Conforming ...
Firms have incentives to report higher financial accounting income and lower taxable income. Because the two income measures are linked to some degree (for ...
Learn more
Financial accounting for deferred taxes: a systematic review of ...
by A Görlitz · Cited by 3 — Conceptually, deferred taxes are a result of differences in tax profit and accounting profit under the income statement approach, or of ...
Learn more