The persistence of book-tax differences

Nor Shaipah Abdul Wahab and Kevin Holland

The British Accounting Review, 2015, vol. 47, issue 4, 339-350

Abstract: Academic researchers and policy activists have used the difference between accounting income and estimated taxable income, commonly referred to as the book-tax difference (BTD) as a proxy of the unobservable level of corporate income tax planning. In drawing any policy implications from observed BTDs, an understanding of the sources of BTDs and their properties is important. In particular, identifying the degree of persistence or representativeness of an observed annual BTD is critical.

Keywords: Book-tax differences; Permanent differences; Temporary differences; Statutory tax rates differentials (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:47:y:2015:i:4:p:339-350

DOI: 10.1016/j.bar.2014.06.002

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