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Massachusetts Institute of Technology
Investigating the book-tax income gap : factors which affect the gap and details regarding its most significant component
Abstract
dc:description.abstract(cont.) In total, my thesis suggests that recent changes in the book-tax income gap may be exogenous and transitory, due to changes to the calculation of book income, general business conditions or other factors which generate temporary differences, rather than due to the deceptive and permanent influence of tax sheltering.
Degree
thesis:*- Department dc:contributor.department
- Sloan School of Management.
- Grantor dc:publisher
- Massachusetts Institute of Technology
- Year dc:date.issued
- 2008
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Seidman, Jeri
- Advisor dc:contributor.advisor
-
- S.P. Kothari.
Subjects
dc:subject × 1Rights
dc:rights- Statement dc:rights
-
- M.I.T. theses are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission. See provided URL for inquiries about permission.
- Licence dc:rights.uri
- Language dc:language.iso
- eng
Identifiers
dc:identifier.*- Handle dc:identifier.uri
- http://hdl.handle.net/1721.1/45332
- OAI identifier oai:identifier
- oai:dspace.mit.edu:1721.1/45332