-
1
-
-
80052761738
-
-
Washington, D.C.: Advisory Commission on Intergovernmental Relations
-
Advisory Commission on Intergovernmental Relations. 1989. State Taxation of Banks: Issues and Options. Washington, D.C.: Advisory Commission on Intergovernmental Relations.
-
(1989)
State Taxation of Banks: Issues and Options
-
-
-
2
-
-
0007159550
-
-
Washington, D.C.: Board of Governors of the Federal Reserve System
-
Board of Governors of the Federal Reserve System. 1992. Bank Holding Company Supervision Manual. Washington, D.C.: Board of Governors of the Federal Reserve System.
-
(1992)
Bank Holding Company Supervision Manual
-
-
-
3
-
-
0346739806
-
Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings
-
Beatty, A., S. Chamberlain, and J. Magliolo. 1995. Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings. Journal of Accounting Research (Autumn): 231-261.
-
(1995)
Journal of Accounting Research
, Issue.AUTUMN
, pp. 231-261
-
-
Beatty, A.1
Chamberlain, S.2
Magliolo, J.3
-
4
-
-
53149094729
-
The effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms
-
-, and D. Harris. 1999. The effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms. Review of Accounting Studies 4 (3/4): 299-326.
-
(1999)
Review of Accounting Studies
, vol.4
, Issue.3-4
, pp. 299-326
-
-
Harris, D.1
-
5
-
-
0010788018
-
Bank differences in the coordination of regulatory capital, earnings, and taxes
-
Collins, J., D. Shackelford, and J. Wahlen. 1995. Bank differences in the coordination of regulatory capital, earnings, and taxes. Journal of Accounting Research 33: 263-291.
-
(1995)
Journal of Accounting Research
, vol.33
, pp. 263-291
-
-
Collins, J.1
Shackelford, D.2
Wahlen, J.3
-
6
-
-
0031593255
-
The effect of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations
-
-, G. Geisler, and D. Shackelford. 1997. The effect of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations. Journal of Accounting and Economics 24 (3): 337-361.
-
(1997)
Journal of Accounting and Economics
, vol.24
, Issue.3
, pp. 337-361
-
-
Geisler, G.1
Shackelford, D.2
-
7
-
-
0031574509
-
Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. Multinationals' foreign affiliates
-
-, and D. Shackelford. 1997. Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates. Journal of Accounting and Economics 24 (2): 151-173.
-
(1997)
Journal of Accounting and Economics
, vol.24
, Issue.2
, pp. 151-173
-
-
Shackelford, D.1
-
8
-
-
1842715692
-
Cross-jurisdictional income shifting and earnings valuation
-
-, D. Kemsley, and M. Lang. 1998. Cross-jurisdictional income shifting and earnings valuation. Journal of Accounting Research 36: 209-229.
-
(1998)
Journal of Accounting Research
, vol.36
, pp. 209-229
-
-
Kemsley, D.1
Lang, M.2
-
9
-
-
0030269260
-
Proxies for the corporate marginal tax rate
-
Graham, J. 1996. Proxies for the corporate marginal tax rate. Journal of Financial Economics 42: 187-221.
-
(1996)
Journal of Financial Economics
, vol.42
, pp. 187-221
-
-
Graham, J.1
-
10
-
-
0002200048
-
Explaining the low taxable income of foreign-controlled companies in the U.S
-
edited by A. Giovanni, R. Hubbard, and J. Slemrod, Chicago, IL: University of Chicago Press
-
Grubert, H., T. Goodspeed, and D. Swenson. 1993. Explaining the low taxable income of foreign-controlled companies in the U.S. In Studies in International Taxation, edited by A. Giovanni, R. Hubbard, and J. Slemrod, 237-275. Chicago, IL: University of Chicago Press.
-
(1993)
Studies in International Taxation
, pp. 237-275
-
-
Grubert, H.1
Goodspeed, T.2
Swenson, D.3
-
11
-
-
0010781732
-
The impact of U.S. Tax law revision on multinational corporations' capital location and income-shifting decisions
-
Harris, D. 1993. The impact of U.S. tax law revision on multinational corporations' capital location and income-shifting decisions. Journal of Accounting Research 31 (Supplement): 111-140.
-
(1993)
Journal of Accounting Research
, vol.31
, Issue.SUPPL.
, pp. 111-140
-
-
Harris, D.1
-
12
-
-
0001744533
-
Income shifting in U.S. Multinational corporations
-
edited by A. Giovanni, R. Hubbard, and J. Slemrod, Chicago, IL: University of Chicago Press
-
-, R. Morck, J. Slemrod, and B. Yeung. 1993. Income shifting in U.S. multinational corporations. In Studies in International Taxation, edited by A. Giovanni, R. Hubbard, and J. Slemrod, 237-275. Chicago, IL: University of Chicago Press.
-
(1993)
Studies in International Taxation
, pp. 237-275
-
-
Morck, R.1
Slemrod, J.2
Yeung, B.3
-
13
-
-
0030305054
-
Taxes and transfer-pricing: Income shifting and the volume of intra-firm transfers
-
Jacob, J. 1996. Taxes and transfer-pricing: Income shifting and the volume of intra-firm transfers. Journal of Accounting Research 34: 301-312.
-
(1996)
Journal of Accounting Research
, vol.34
, pp. 301-312
-
-
Jacob, J.1
-
14
-
-
0010779868
-
Geographic income shifting by multinational corporations in response to tax rate changes
-
Klassen, K., M. Lang, and M. Wolfson. 1993. Geographic income shifting by multinational corporations in response to tax rate changes. Journal of Accounting Research 31 (Supplement): 141-173.
-
(1993)
Journal of Accounting Research
, vol.31
, Issue.SUPPL.
, pp. 141-173
-
-
Klassen, K.1
Lang, M.2
Wolfson, M.3
-
15
-
-
0000471641
-
State and provincial corporate tax planning: Income shifting and sales apportionment factor management
-
-, and D. Shackelford. 1998. State and provincial corporate tax planning: Income shifting and sales apportionment factor management. Journal of Accounting and Economics 25 (3): 385-406.
-
(1998)
Journal of Accounting and Economics
, vol.25
, Issue.3
, pp. 385-406
-
-
Shackelford, D.1
-
16
-
-
0007302441
-
And they're off-not!
-
Marshall, J. 1997. And they're off-not! U.S. Banker 107, n6, 17.
-
(1997)
U.S. Banker
, vol.107
, Issue.6
, pp. 17
-
-
Marshall, J.1
-
17
-
-
85037385785
-
-
Hearing before the subcommittee on economic stabilization of the committee on banking finance and urban affairs, House of Representatives, 102d Congress, Serial No. 102-34. Washington, D.C.: U.S. Government Printing Office
-
McCray, A. 1991. The effect of interstate branching on national, state and local economies. Hearing before the subcommittee on economic stabilization of the committee on banking finance and urban affairs, House of Representatives, 102d Congress, Serial No. 102-34. Washington, D.C.: U.S. Government Printing Office.
-
(1991)
The Effect of Interstate Branching on National, State and Local Economies
-
-
McCray, A.1
-
20
-
-
0033164014
-
Managing annual accounting reports to avoid state taxes: An analysis of property-casualty insurers
-
Petroni K., and D. Shackelford. 1999. Managing annual accounting reports to avoid state taxes: An analysis of property-casualty insurers. The Accounting Review 74 (3): 371-393.
-
(1999)
The Accounting Review
, vol.74
, Issue.3
, pp. 371-393
-
-
Petroni, K.1
Shackelford, D.2
-
23
-
-
0000252083
-
Tax planning, regulatory capital planning and financial reporting strategy for commercial banks
-
Scholes, M., G. P. Wilson, and M. A. Wolfson. 1990. Tax planning, regulatory capital planning and financial reporting strategy for commercial banks. The Review of Financial Studies 4: 625-650.
-
(1990)
The Review of Financial Studies
, vol.4
, pp. 625-650
-
-
Scholes, M.1
Wilson, G.P.2
Wolfson, M.A.3
|