By Thomas M Porcano
ISBN-10: 0762310650
ISBN-13: 9780762310654
"Advances in Taxation" publishes articles facing all features of taxation. Articles can tackle tax coverage concerns on the federal, country, neighborhood, or overseas point. The sequence essentially publishes empirical reviews that tackle compliance, computing device utilization, schooling, criminal, making plans, or coverage concerns. those reviews usually contain interdisciplinary examine that includes theories from accounting, economics, finance, psychology, and sociology.
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Additional resources for Advances in Taxation, Volume 15
Sample text
E. implicit tax benefits) to offset the incurrence of state income taxes. 2 The current study presents evidence that indicates that the choice of a benchmark state and local tax rate is an important decision to be made by empirical researchers. In the imperfect world of empirical analysis of financial statement data, a low benchmark state and local tax rate may lead to a negative bias in the relationship between pretax profitability and estimated implicit taxes. 3 One way to control for this potential bias is to select the proper benchmark, but this is a daunting task given the lack of multijurisdictional data in the financial statements of public companies.
60). 10 × $1,000). As Eq. (10) shows, the understatement of implicit taxes, which will occur when state and local tax rates are higher than assumed, is unaffected by the level of tax subsidy. If after-tax returns are common across firms or investments, then the mismeasurement of estimated implicit taxes will not introduce a negative bias in the 34 BRADLEY D. CHILDS relation between estimated implicit taxes and pretax returns. On the other hand, if after-tax returns are not common, then the underestimation of implicit taxes does introduce a negative bias, which the following illustrates.
When the state and local income tax effects are controlled, as they are in Panel B, there is no significant negative relation between estimated implicit taxes and pretax returns. 02, two-tailed test). This positive relation may not be robust given the insignificant correlation between PTROE and NATIMPL, which is reported in Table 3. Implications of Benchmark State and Local Tax Rates 39 Table 4. Regression Analysis. 01 level two-tailed. 05 level two-tailed. ∗∗ Significant Other Sample Size Results The requirement of state and local income tax data for all ten years may be too restrictive.
Advances in Taxation, Volume 15 by Thomas M Porcano
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