Trends in Book-Tax Income and Balance Sheet Differences

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A review of tax research (2010, unknown): “See also Treasury (1999), Manzon and Plesko (2002), Yin (2003), Hanlon and Shevlin (2005), and Mills et al. (2002).”
Long-Run Corporate Tax Avoidance (2008, methodology): “…for the aggregate corporate sector (U.S. Treasury, 1999), in publicly-traded firms (Plesko, 2000; Manzon and Plesko, 2002; Desai, 2003; Yin, 2003; Hanlon and Shevlin, 2005; and Hanlon, Kelley and Shevlin, 2005) and using tabulated tax return data (Mills et al., 2002; Plesko, 2002; Plesko, 2004).”
Trade-Off and Pecking Order Theories of Debt (2007, background): “Shyam-Sunder and Myers (1999) have argued that mean reversion is not necessarily incompatible with the pecking order.”
Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income (2003, background): “…3 3/4/2003 middle ground of recommending “that a publicly held corporation’s Schedules M and L and its financial statement income tax disclosure be conformed into a single public financial statement-tax reconciliation schedule, filed with the corporation’s tax return in lieu of current…”