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Journal Articles

Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act

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Shannon Chen, Matthew Erickson, Michelle Harding, Bridget Stomberg, Junwei Xia
Journal: Journal of the American Taxation Association
Journal of the American Taxation Association (2023) 45 (2): 57–81.
https://doi.org/10.2308/JATA-2021-021
Published: 01 September 2023
... to overstate their initial transition tax estimates. Our study provides evidence of cross-sectional differences in companies’ financial reporting of income taxes during a politically sensitive time. 2023 accounting for income taxes Tax Cuts and Jobs Act accuracy bias We exploit unique...
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