By Thomas M Porcano
"Advances in Taxation" publishes articles facing all points of taxation. Articles can tackle tax coverage matters at federal, country, neighborhood, or overseas point. The sequence basically publishes empirical reviews that deal with compliance, computing device utilization, schooling, felony, making plans, or coverage matters. those experiences usually contain interdisciplinary examine that comes with theories from accounting, economics, finance, psychology, and/or sociology.
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Extra resources for Advances in Taxation, Volume 13
779) . e . one election per taxpayer . Second, the retiring spouse could not make multiple distributions and, thereby, further reduce his or her tax . Thus, the separate TYA rules did not provide an additional tax benefit to the taxpayer . e . capital gains and TYA) to LSDs for individuals under 59 was to mitigate the effect of the progressive tax structure on individuals receiving all of their benefits in a single year as a result of separating from their employer . Prior to 1975, there was no investment vehicle available to receive a distribution of deferred compensation from a QRP and permit the amount to remain deferred until retirement .
However, it found that the smaller firms in the study's sample did not demonstrate this behavior, which suggests that some firms did not aggressively minimize taxes . Guenther (1994) investigated whether HMT firms made income-decreasing accruals prior to a rate decrease . His study based on TRA 86 found evidence that such accruals were made by calendar year firms, but not by the fiscal yearend (May-July) firms . The fiscal year-end finding was anomalous because these firms had a greater tax rate incentive for making the accruals than the calendar year firms .
2. LITERATURE REVIEW Corporate Taxable Income Shifting In the intertemporal tax literature, the sample firms are typically assumed to be HMT firms . It also is assumed that the shifting of PTI is accompanied by substantial taxable income shifting, inferring that a substantial level of booktax conformity is present . ' The conformity assumption also is considered reasonable because there is no obvious reason why HMT firms would systematically want to decrease PTI without a corresponding decrease in taxable income .