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Monday, May 11, 2020 | History

5 edition of The measurement of tax progression found in the catalog.

The measurement of tax progression

Andreas Pfingsten

The measurement of tax progression

by Andreas Pfingsten

  • 325 Want to read
  • 13 Currently reading

Published by Springer-Verlag in Berlin, New York .
Written in English

    Places:
  • Germany (West)
    • Subjects:
    • Progressive taxation -- Mathematical models.,
    • Progressive taxation -- Germany (West) -- Mathematical models.

    • Edition Notes

      Bibliography: p. [125]-131.

      StatementAndreas Pfingsten.
      SeriesStudies in contemporary economics ;, vol. 20, Studies in contemporary economics ;, v. 20.
      Classifications
      LC ClassificationsHJ2326 .P47 1986
      The Physical Object
      Paginationvi, 131 p. :
      Number of Pages131
      ID Numbers
      Open LibraryOL2331641M
      ISBN 100387160728
      LC Control Number86219663

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The measurement of tax progression by Andreas Pfingsten Download PDF EPUB FB2

SyntaxTextGen not activatedCommon Book-Tax Differences on Schedule M-1 pdf The purpose of the Schedule M-1 is to reconcile the entity’s accounting income (book income) with its taxable income.

Because tax law is generally different from book reporting requirements, book income can. I examine differences between effective tax rates (ETRs) and book-tax differences (BTDs) as alternative measures of corporate tax avoidance or tax aggressiveness.

When BTDs are scaled by pretax income, the scaled BTD is statistically equivalent to the by: 4. Book-T ax Income Differences ebook Major Determining Factors B. Brian Lee 1, William V etter 1 & Michael W illiams 1 1 The College of Business, Prairie V iew A&M University, P.O.

Box ; MS