Theories of Tax Deductions: Income Measurement versus Efficiency

2020 ◽  
Vol 5 (1) ◽  
pp. 107-136
Author(s):  
Yehonatan Givati
Keyword(s):  
Tax Deductions ◽  
Income Measurement

THE MATCHING PRINCIPLE REVISITED

2016 ◽  
Vol 43 (1) ◽  
pp. 79-119 ◽  
Author(s):  
Aleksandra B. Zimmerman ◽  
Robert Bloom
Keyword(s):  
Standard Setting ◽  
Contemporary Research ◽  
Income Measurement ◽  
Earning Power ◽  
Accounting Principle ◽  
Compare And Contrast

This paper reassesses the significance of the concept of matching expenses to revenues as an accounting principle. We compare and contrast the historical views of authoritative bodies and the various scholars and practitioners who analyze this subject, drawing implications for future standard setting. Through this historical retrospective on matching, which includes a review of more contemporary research and thought, we find that matching as an approach to income measurement can be helpful in forecasting earning power. Consequently, we conclude that matching should be retained as a long-standing fundamental accounting principle in standard-setting and in practice.

ACCOUNTING FOR IDLE CAPACITY: ITS PLACE IN THE HISTORICAL COST LITERATURE AND CONJECTURE ABOUT ITS DISAPPEARANCE

1996 ◽  
Vol 23 (1) ◽  
pp. 25-49 ◽  
Author(s):  
Gloria Vollmers
Keyword(s):  
Great Depression ◽  
Cost Accounting ◽  
Turn Of The Century ◽  
Industrial Engineer ◽  
Historical Cost ◽  
The Great Depression ◽  
Income Measurement ◽  
The 1950S ◽  
The 1960S ◽  
Idle Capacity

How best to provide management with useful information about the underutilization of factory and machinery are old cost accounting questions. The literature from the turn of the century up through the 1950s reveals that the topic interested many. This paper resurrects those historical discussions. The objective is twofold, to demonstrate the sophistication and innovation of early writers emphasizing why they thought the topic important, and, to explore some theories about why this interest dissipated within the accounting literature. The possibilities include the effect of the great depression, wartime regulations, the withdrawal of the industrial engineer from costing and the growing importance of income measurement. This research ends in the 1960s, by which time idle capacity as an independent topic has largely disappeared.

INCOME TAX DEDUCTIONS

1929 ◽  
Vol 2 (11) ◽  
pp. 384-384
Keyword(s):  
Income Tax ◽  
Tax Deductions

Capital Maintenance, Borrowing Gains and Income Measurement: A Comment

1982 ◽  
Vol 12 (48) ◽  
pp. 316-318 ◽  
Author(s):  
G. Macdonald
Keyword(s):  
Capital Maintenance ◽  
Income Measurement

Tax Deductions for Losses and Equilibrium in Competitive Insurance Markets

2009 ◽  
Vol 38 (1) ◽  
pp. 51-63
Author(s):  
Chu-Shiu Li ◽  
Chwen-Chi Liu ◽  
Chen-Sheng Yang
Keyword(s):  
Insurance Markets ◽  
Tax Deductions

Income-Tax Deductions for Kickbacks

1950 ◽  
Vol 33 (9) ◽  
pp. 1456-1458
Author(s):  
Lawrence T. Post
Keyword(s):  
Income Tax ◽  
Tax Deductions

Net Income Measurement, Investor Inattention, and Firm Decisions

2021 ◽  
Author(s):  
Natee Amornsiripanitch ◽  
Zeqiong Huang ◽  
David Kwon ◽  
Jinjie Lin
Keyword(s):  
Net Income ◽  
Investor Inattention ◽  
Income Measurement
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