AVERAGING OF INCOME FOR INCOME-TAX PURPOSES

被引：62

作者：

Vickrey, William

机构：

来源：

关键词：

D O I：

10.1086/255390

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

引用

页码：379 / 397

页数：19

共 50 条

[1] Two Proposals for Averaging Income For Federal Income-Tax Purposes
Cowing, John S.
[J]. JOURNAL OF ACCOUNTANCY, 1952, 94 (05): : 586 - 593
[2] ON THE THEORETICAL EQUITY OF AN AVERAGING CONCEPT FOR INCOME-TAX PURPOSES
STEGER, WA
[J]. TAX LAW REVIEW, 1958, 13 (02): : 211 - 227
[3] ACCRUALS OF INCOME AND LIABILITIES FOR INCOME-TAX PURPOSES
OUTLAW, LJ
[J]. TAXES, 1961, 39 (03): : 285 - 290
[4] Income Reported for Income-Tax Purposes in 1932
不详
[J]. MONTHLY LABOR REVIEW, 1934, 38 (03) : 586 - 586
[5] INCOME-TAX AVERAGING AND CONVEXITY
HENRY, M
TRAPP, GE
[J]. COLLEGE MATHEMATICS JOURNAL, 1984, 15 (03): : 253 - 255
[6] AVERAGING INCOME FOR TAX PURPOSES
Blough, Roy
[J]. ACCOUNTING REVIEW, 1945, 20 (01): : 85 - 96
[7] AVERAGING INCOME FOR TAX PURPOSES
DICKERSON, WE
[J]. JOURNAL OF ACCOUNTANCY, 1958, 105 (05): : 27 - 33
[8] COMPARISON OF INCOME AVERAGING PROCEDURES FOR INCOME TAX PURPOSES
CHISHOLM, AH
[J]. AUSTRALIAN JOURNAL OF AGRICULTURAL ECONOMICS, 1971, 15 (01): : 36 - 50
[9] CONFLICTING CONCEPTS OF INCOME FOR MANAGERIAL AND FEDERAL INCOME-TAX PURPOSES
COX, RG
[J]. ACCOUNTING REVIEW, 1958, 33 (02): : 242 - 245
[10] THE FLEXIBILITY OF INCOME-TAX YIELD UNDER AVERAGING
不详
[J]. JOURNAL OF POLITICAL ECONOMY, 1946, 54 (03) : 266 - 268