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Causes of the book-tax income gap

Published on 01 Jul 98 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper reports an analysis of tax disclosure data in the financial reports of a sample of listed Auistralian comapnies to identify the major causes of the gap between accounting profit and taxable income.

Author profile:

Dr Alfred Tran CTA
Alfred works at the Research School of Accounting, The Australian National University. Current at 01 April 2016 Click here to expand/collapse more articles by Alfred V TRAN.
 
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