Who cares about mortgage interest deductibility?... We argue that the elimination of this housing tax provision would lead households to reshuffle their balance sheet, thereby lowering the amount of interest income taxes collected....
An examination of the informativeness of corporate income tax provision to explain future tax cash flows:evidence from ukAs corporate income taxes possess a material proportion of earnings, understanding the relationship between income tax provision and future cash tax consequences can help users of financial statement in evaluating firms’ future commitment for internal funds (Ciconte et al....
Building schemata for tax provision learning based on cognitive load theory and constructivismThis study investigated whether different instructional methodologies have an impact on learning a complex accounting task: tax provision work....
The small partnership exception: the best tax simplification in a half century is in jeopardy...1970s.1 The statute was buried in a well camouflaged fashion in the Bipartisan Budget Act of 2015,2 and passed with no debate, no hearings and no notice that a key tax provision for many farm and ranch businesses was in grave danger....
