What question did this study set out to answer?

The aim is to challenge the views supporting inter-period income tax allocation and present an opposing thesis.

Some Arguments Against the Inter-Period Allocation of Income Taxes.

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Rebuts arguments for income tax allocation in business income, suggesting alternative views on taxation implications.

The aim is to challenge the views supporting inter-period income tax allocation and present an opposing thesis.
Critique Maurice Moonitz's arguments on tax allocation.
Analyze the relevance of the accrual doctrine in tax applications.
Differentiate between tax costs and wages in a corporate context.
Proposes that income taxes should not be treated as a standard cost.
Highlights unique characteristics of corporate taxes compared to wages.
Suggests alternative perspectives align with income taxes being contingent on revenues.

Thomas M. Hill (1957) studied this question.

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