On Biden's Proposed Minimum Book Tax
On Biden's Proposed Minimum Book Tax
Hanlon, M. and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50: 127-178.
Lisowsky, P., L. Robinson, and A. Schmidt. 2012. Do privately disclosed tax reserves tell us about privately disclosed tax shelter activity? Journal of Accounting Research 51: 583-629.
Our calculations use data from public corporate filings compiled in Compustat North America. Please email the hosts for additional details on their analyses.