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March 18, 2026The Accounting Review

The Allocation of Income Taxes--a Defense.

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Authors

RJRobert K. JaedickeHarvard University PressCNCarl L. NelsonUniversity of Arkansas at Little Rock

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Implication

Comments on income tax allocation challenges highlight implications for businesses and accountants.

Key Points

  • To analyze the arguments against the allocation of income taxes in relation to accelerated depreciation.
  • Review of Sidney Davidson's article from The Accounting Review
  • Analysis of arguments for and against income tax allocation
  • Discussion of implications for static and growing firms
  • Firms maintaining a regular investment policy may benefit from reduced income tax payments
  • Allocation of income taxes could lead to misleading cash flow statements
  • Concerns exist regarding acceptance of these accounting practices by business and finance professionals

Cite This Study

Jaedicke et al. (1960) studied this question.

synapsesocial.com/papers/69ba43384e9516ffd37a44fahttps://doi.org/10.2308/tar-7130027
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1YET MORE ON TAX ALLOCATION.1961
  2. 2The Interperiod Allocation of Corporate Income Taxes: A Proposal.1968
  3. 3ACCELERATED DEPRECIATION AND THE ALLOCATION OF INCOME TAXES.1958 · 2 citations
  4. 4An Examination of the Relationship Between Interperiod Tax Allocation and Present-Value Depreciation.1973
  5. 5SOME ARGUMENTS AGAINST THE INTER-PERIOD ALLOCATION OF INCOME TAXES.1957