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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 × 1

Rights

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.
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

Chain of custody

source
Harvested from
MIT
Base URL
dspace.mit.edu/oai/request
Last updated
2026-07-22
Source record
OAI-PMH GetRecord
citation

Seidman, Jeri. Investigating the book-tax income gap : factors which affect the gap and details regarding its most significant component. Massachusetts Institute of Technology, 2008. http://hdl.handle.net/1721.1/45332