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March 18, 2026The Accounting Review

Tax Allocation in Perspective.

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Authors

MWMarilyn G. WinborneUniversity of ArizonaDKDee Lee KleespieUniversity of Arizona

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Implication

This article explores tax allocation challenges in financial statements, suggesting implications for businesses' financial health.

Key Points

  • This article examines the complexities of income tax allocation in the financial statements of non-regulated U.S. businesses in 1966.
  • Analysis of three major questions regarding income tax allocation.
  • Discussion on the nature and desirability of Federal income taxes.
  • Examination of balance-sheet elements resulting from allocation procedures.
  • Income tax expense and the amount payable often differ due to matching issues.
  • Insights into the nature of Federal income taxes inform the desirability of allocation.

Cite This Study

Winborne et al. (1966) studied this question.

synapsesocial.com/papers/69ba43d84e9516ffd37a5870https://doi.org/10.2308/tar-4508942
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Also Consider

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

  1. 1Tax Allocation: A Macro Approach.1965
  2. 2Difficulties in Tax Allocation on General Price-Level Increases.1968
  3. 3The Nature of Taxes and the Matching Principle.1965
  4. 4YET MORE ON TAX ALLOCATION.1961
  5. 5SOME ARGUMENTS AGAINST THE INTER-PERIOD ALLOCATION OF INCOME TAXES.1957