ATA Tax Policy Committee Report—Book-Tax Differences Available to Purchase

Debra A. Salbador is an Associate Professor at Virginia Polytechnic Institute and State University, Susan E. Anderson is a Professor at Elon University, William A. Raabe is a Professor at the University of Wisconsin–Whitewater, and Michael S. Schadewald is an Associate Professor at the University of Wisconsin–Milwaukee.

The authors thank Ed Outslay, Ken Orbach, Andy Cuccia, Tony Curatola, Bob Gardner, Ron Worsham, the ATA Trustees, and the ATA Tax Policy committees for their comments and support. Any errors or omissions are solely the responsibility of the authors.

This is a monograph submitted by the ATA Tax Policy Subcommittee of the American Accounting Association. This report has been authorized by the ATA Trustees and the ATA Tax Policy Committee. The views expressed are those of the authors and do not reflect an official position of the American Accounting Association (AAA) or the American Taxation Association.