| dc.contributor | 財政系 | |
| dc.creator (作者) | 吳文傑 | |
| dc.creator (作者) | Wu*, Wen-Chieh | |
| dc.creator (作者) | Mao, Chih-Wen | |
| dc.date (日期) | 2019-02 | |
| dc.date.accessioned | 20-Feb-2020 13:10:48 (UTC+8) | - |
| dc.date.available | 20-Feb-2020 13:10:48 (UTC+8) | - |
| dc.date.issued (上傳時間) | 20-Feb-2020 13:10:48 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/128689 | - |
| dc.description.abstract (摘要) | The mandatory adoption of International Financial Reporting Standards (IFRS) has been the most noteworthy accounting regulatory change in a multitude of countries. After adopting IFRS, the gap between accounting earnings and taxable income increases in most of these countries. Previous literature suggests that low book-tax conformity is associated with higher corporate tax avoidance, thereby collecting lower income tax revenues. This study applies the propensity score matching method and the difference-in-differences design to empirically examine the impact of the government-mandated adoption of IFRS on a country’s income tax revenue. Using panel data of 137 countries covering the period from 2000 to 2010, the empirical results show that the mandatory IFRS adoption results in a decrease in income tax revenue. | |
| dc.format.extent | 451511 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | International Tax and Public Finance, Vol.26, pp.145-166 | |
| dc.title (題名) | Does the Government-mandated Adoption of International Financial Reporting Standards Reduce Income Tax Revenue? | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.1007/s10797-018-9495-2 | |
| dc.doi.uri (DOI) | https://doi.org/10.1007/s10797-018-9495-2 | |
