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Keywords: accounting
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Journal Articles
Accounting and the Public Interest (2018) 18 (1): 53–80.
Published: 01 December 2018
... led to home country base erosion through income shifting. In 1965, U.S. revenue from corporate income taxes amounted to about a quarter of all federal tax revenue; today it accounts for less than 10 percent and is declining ( Avi-Yonah 2014 , 18). Zucman (2015) estimates that 31 percent of U.S...
Journal Articles
Accounting and the Public Interest (2017) 17 (1): 31–59.
Published: 01 December 2017
...Mitchell J. Stein; Steven E. Salterio; Teri Shearer ABSTRACT Calls for greater transparency of accounting and financial information in the aftermath of Enron and other accounting scandals appeared to offer the opportunity for greater public accountability within financial reporting. Our analysis...