The Feasibility of a GAAP-Based Income Tax System

In 2005, the President's Advisory Panel on Federal Tax Reform recommended that future studies address the feasibility of a tax system based on GAAP. A theoretical underpinning is presented for the proposition that an income statement, based on GAAP, could serve as a tax return. The costs of tax...

Ausführliche Beschreibung

Gespeichert in:

Bibliographische Detailangaben
Veröffentlicht in:	Taxes 2009-01, Vol.87 (1), p.37
Hauptverfasser:	Krumwiede, Tim, Witner, Larry
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting policies Book value Contingent fees Corporate income tax Deferred income taxes Depreciable assets Fair value Financial statements Fiscal policy GAAP Income statements Liability Losses Prepayments Proposals Salvage value Tax rates Tax reform Tax returns
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!

Schreiben Sie den ersten Kommentar!