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Thursday, July 30, 2020 | History

2 edition of Managing annual accounting reports to avoid state taxes found in the catalog.

Managing annual accounting reports to avoid state taxes

Kathy R. Petroni

Managing annual accounting reports to avoid state taxes

an analysis of property-casualty insurers

by Kathy R. Petroni

  • 157 Want to read
  • 34 Currently reading

Published by National Bureau of Economic Research in Cambridge, MA .
Written in English

    Subjects:
  • Insurance -- Taxation -- United States -- States -- Accounting.,
  • Tax shifting -- United States -- States.,
  • Taxation -- United States -- States.

  • Edition Notes

    Other titlesAnalysis of property-casualty insurers
    StatementKathy R. Petroni, Douglas A. Shackleford.
    SeriesNBER working paper series -- working paper 6590, Working paper series (National Bureau of Economic Research) -- working paper no. 6590.
    ContributionsShackelford, Douglas A., National Bureau of Economic Research.
    Classifications
    LC ClassificationsHB1 .W654 no. 6590
    The Physical Object
    Pagination29 p. ;
    Number of Pages29
    ID Numbers
    Open LibraryOL22403011M

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Managing annual accounting reports to avoid state taxes by Kathy R. Petroni Download PDF EPUB FB2

Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers I. Introduction This study extends our understanding of cross-jurisdictional tax planning by documenting reporting patterns in insurers’ state annual accounting reports that are consistent with tax-motivated income shifting.

We hypothesize that, in their annual accounting reports, insurers allocate premiums and losses from multistate policies to reduce total state taxes. To test this prediction, we examine firm-level data, collected from the publicly-available statutory reports used to compute tax bases and filed with each state by: Managing annual accounting reports to avoid state taxes: an analysis of property-casualty insurers Author: Kathy R Petroni ; Douglas A Shackelford ; National Bureau of Economic Research.

Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property‐Casualty Insurers. a Michigan State University. b University of North Carolina at Chapel Hill.

The Accounting Review () 74 (3): –Cited by: Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers We hypothesize that, in their annual accounting reports, insurers allocate premiums and losses from multistate policies to reduce total state taxes.

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