This paper comprehensively reviews the Accounting for Income Taxes (AFIT) literature. We
begin by identifying four distinctive aspects of AFIT and briefly covering the rules …

The federal government loses both individual and corporate income tax revenue from the
shifting of profits and income into low-tax countries, often referred to as tax havens. Tax …

A growing body of economics literature shows that multinational corporations (MNCs) shift
their profits to tax havens. We contribute to this evidence by comparing a range of available …

In this study, we examine two questions:(1) whether financial statement aggressiveness
related to tax accounts is associated with the likelihood of having tax-related misstatements …

This monograph comprehensively reviews the Accounting for Income Taxes (AFIT) literature.
We begin by identifying four distinctive aspects of AFIT. We cover the rules surrounding AFIT …

Abstract The American Jobs Creation Act of 2004 (the Act) created a temporary opportunity
for US firms to repatriate certain foreign earnings, determined in part by a firm's permanently …

Globalization and the rapid increase of international capital movements made the issue of
how to tax the income of multinationals very important. Because taxation of multinational …

This research explores whether corporate size has a moderating effect on the valuation of
alternative income tax avoidance methods. It expands on the work of Inger (2013, who …

Corporate America has used elaborate tools to constantly jind creative ways to avoid
corporate income tax throughout the past few years. The primary motivating factor has been …